Government accounting supervision and corporate supply chain risk

Yizhen Lyu

Finance Research Letters, 2025, vol. 74, issue C

Abstract: This study examines the impact of government accounting supervision on corporate supply chain risk (SR), leveraging data from inspections of accounting information quality conducted by China's Ministry of Finance from 2000 to 2023. Using a multiperiod difference-in-differences model, the analysis indicates that government accounting supervision significantly reduces corporate SR. This effect is more pronounced for firms with low audit quality, high ownership concentration, and no political connections. These findings provide valuable insights for enhancing supply chain resilience and informing corporate strategies and policymaking.

Keywords: Government accounting supervision; Supply chain risk; Audit quality; Ownership concentration (search for similar items in EconPapers)
JEL-codes: G30 G32 M48 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:74:y:2025:i:c:s1544612325000509

DOI: 10.1016/j.frl.2025.106785

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