Legal background of corporate management and corporate audit quality

Yanyan Liang and Shuo Zhang

Finance Research Letters, 2025, vol. 73, issue C

Abstract: This study examines how executives’ legal backgrounds impact audit quality in the A-share markets of Shanghai and Shenzhen, focusing on non-financial listed companies. Findings show that having legal expertise among executives significantly improves audit quality. Robustness tests support these findings, and further analysis reveals that this effect varies depending on the company's ownership structure and its internal controls’ quality. Notably, the positive effect is more pronounced in private companies and those with lax internal controls.

Keywords: Executive legal background; Corporate audit quality (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S1544612324016933
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:73:y:2025:i:c:s1544612324016933

DOI: 10.1016/j.frl.2024.106664

Access Statistics for this article

Finance Research Letters is currently edited by R. Gençay

More articles in Finance Research Letters from Elsevier
Bibliographic data for series maintained by Catherine Liu ().