Research on the Influence of Audit Quality on Enterprise Innovation

Zhengchao Zhang () and Sichen Liu
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Zhengchao Zhang: Bohai University, School of Economics
Sichen Liu: Bohai University, School of Economics

A chapter in Proceedings of the 2024 5th International Conference on Management Science and Engineering Management (ICMSEM 2024), 2024, pp 488-494 from Springer

Abstract: Abstract This paper takes China’s A-share listed companies in non-financial industries in Shanghai and Shenzhen from 2007 to 2022 as research samples to explore the impact of audit quality on enterprise innovation, and on this basis, the impact of accounting conservatism on the relationship between audit quality and enterprise innovation. The results show that improving audit quality will promote the innovation level of enterprises; The introduction of accounting conservatism as a regulating variable will strengthen the role of audit quality in promoting enterprise innovation.

Keywords: Audit quality; Enterprise innovation; Accounting conservatism (search for similar items in EconPapers)
Date: 2024
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DOI: 10.2991/978-94-6463-570-6_48

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