Discuss the impact of corporate governance and external auditing on the quality of corporate information disclosure based on unbalanced data

被引:0
作者
Chai K.-C. [1 ]
Cui Z.-X. [1 ]
Li Q. [1 ]
Zhu J. [1 ]
Tang Z. [1 ]
机构
[1] Business School, Guilin University of Electronic Technology, Guangxi Province, Guilin
来源
International Journal of Internet Manufacturing and Services | 2022年 / 8卷 / 04期
关键词
corporate governance; external audit; information disclosure quality;
D O I
10.1504/IJIMS.2022.10047675
中图分类号
学科分类号
摘要
According to the requirements of the China Securities Regulatory Commission, China’s listed companies need to disclose corporate information to the outside world every year. The improvement of the quality of information disclosed by listed companies will effectively alleviate the problem of information asymmetry in the capital market, and providing investors with higher quality corporate information enables investors as shareholders to make more comprehensive decisions. This study uses unbalanced data from companies listed on China’s Shenzhen Stock Exchange from 2010 to 2019 to study the impact of corporate governance and external auditing on the quality of corporate information disclosure. This study combines corporate governance and external auditing to study the impact on the quality of information disclosure, extends ways to improve the quality of corporate information disclosure, and provides new ideas for improving the quality of information disclosure by listed companies in China. Copyright © 2022 Inderscience Enterprises Ltd.
引用
收藏
页码:368 / 382
页数:14
相关论文
共 50 条
  • [1] The Research of the Impact of Corporate Governance to Listed Companies' Quality of Information Disclosure
    Chen Guoxin
    Shu Aili
    Zhang Chunyan
    PROCEEDINGS OF THE SIXTH INTERNATIONAL SYMPOSIUM ON CORPORATE GOVERNANCE, 2011, : 303 - 311
  • [2] Impact of corporate governance on CSR disclosure
    Fahad, P.
    Rahman, P. Mubarak
    INTERNATIONAL JOURNAL OF DISCLOSURE AND GOVERNANCE, 2020, 17 (2-3) : 155 - 167
  • [3] Impact of corporate governance on CSR disclosure
    P. Fahad
    P. Mubarak Rahman
    International Journal of Disclosure and Governance, 2020, 17 : 155 - 167
  • [4] Cultural impact on Chinese corporate disclosure - a corporate governance perspective
    Qu, Wen
    Leung, Philomena
    MANAGERIAL AUDITING JOURNAL, 2006, 21 (03) : 241 - +
  • [5] Corporate governance reform: impact on accounting and auditing
    Yakhou, Mehenna
    Dorweiler, Vernon P.
    CORPORATE GOVERNANCE-THE INTERNATIONAL JOURNAL OF BUSINESS IN SOCIETY, 2005, 5 (01): : 39 - +
  • [6] Corporate Governance and Social Responsibility Information Disclosure
    Ma Jing
    PROCEEDINGS OF INTERNATIONAL SYMPOSIUM - MANAGEMENT, INNOVATION & DEVELOPMENT (MID2014), 2014, : 191 - 196
  • [7] Web-Based Corporate Governance Information Disclosure: An Empirical Investigation
    Jiang, Yabing
    Raghupathi, Viju
    Raghupathi, Wullianallur
    INFORMATION RESOURCES MANAGEMENT JOURNAL, 2009, 22 (02) : 50 - 68
  • [8] Impact of Environmental Regulation on Corporate Green Technological Innovation: The Moderating Role of Corporate Governance and Environmental Information Disclosure
    Ying, Ying
    Jin, Shanyue
    SUSTAINABILITY, 2024, 16 (07)
  • [9] Impact of corporate governance on corporate social responsibility disclosure of the UAE listed banks
    Al Maeeni, Fatima
    Ellili, Nejla Ould Daoud
    Nobanee, Haitham
    JOURNAL OF FINANCIAL REPORTING AND ACCOUNTING, 2024, 22 (04) : 769 - 795
  • [10] Impact of Corporate Governance on Environmental Information Disclosure-Evidence from China
    Peng, Ke
    Xu, Tongtong
    Ning, Guofang
    RENEWABLE ENERGY AND ENVIRONMENTAL TECHNOLOGY, PTS 1-6, 2014, 448-453 : 4314 - 4318