Research on the Relationship between Directors’ Executive Liability Insurance and Audit Quality -- Based on the Mediating Effect of Accounting Information Disclosure Quality

Jinping Liu () and Yujun Wang ()
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Jinping Liu: The College of Economics Bohai University
Yujun Wang: The College of Economics Bohai University

A chapter in Proceedings of the 5th International Conference on Economic Management and Big Data Application (ICEMBDA 2024), 2024, pp 215-220 from Springer

Abstract: Abstract In recent years, due to relevant policy changes and litigation cases of listed companies, director and executive liability insurance (hereinafter referred to as “D&O insurance”) has gained a larger market. As a third-party supervision mechanism, the quality of external audit will affect the decision-making of market investors, so it is necessary to improve the audit quality of the firm. Through empirical research, this paper finds that D&O insurance can significantly improve audit quality, in which the quality of accounting information disclosure plays an intermediary role, and the improvement effect is more significant in non-Big Four audit enterprises. The research results enrich the relevant literature on D&O insurance and audit quality, and are conducive to further promoting D&O insurance.

Keywords: D&O; audit quality; accounting information disclosure quality (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-638-3_22

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DOI: 10.2991/978-94-6463-638-3_22

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