Supply chain shared audit, financing costs, and enterprises innovation

Jianmei Liu, Xiang Guo and Rong Fu

Finance Research Letters, 2025, vol. 83, issue C

Abstract: This study examines the effect of supply chain shared auditing on enterprises innovation, using Chinese A-share listed companies in Shanghai and Shenzhen from 2007 to 2022 as research samples. The study find that: Firstly, supply chain shared auditing can significantly improve the innovation output of enterprises. Secondly, financing costs play a mediating role in the relationship between supply chain shared auditing and enterprises innovation. Thirdly, institutional investors play a regulatory role in the positive relationship between supply chain shared auditing and corporate innovation.

Keywords: Supply chain shared audit; Financing costs; Enterprises innovation; Institutional investor shareholding (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:83:y:2025:i:c:s1544612325009559

DOI: 10.1016/j.frl.2025.107696

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