CFOs' audit experience and corporate disclosure quality: evidence from China

被引：10

作者：

Li, Piao ^{[1
]}

Song, Chang ^{[1
]}

Wang, Jenny Jing ^{[2
]}

Zheng, Hongrui ^{[3
]}

机构：

[1] Renmin Univ China, Sch Business, Beijing, Peoples R China

[2] Univ Wollongong, Sch Accounting Econ & Finance, Wollongong, NSW, Australia

[3] Jiangxi Univ Finance & Econ, Sch Accounting, Nanchang, Jiangxi, Peoples R China

来源：

ACCOUNTING AND FINANCE | 2022年 / 62卷 / 03期

关键词：

CFOs' audit experience; Corporate disclosure quality; Earnings management; CEO power; INFORMATION DISCLOSURE; EARNINGS; FIRMS;

D O I：

10.1111/acfi.12914

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper examines the effect of the prior audit experience of chief financial officers (CFOs) on corporate information disclosure. Utilising a sample of 25,480 firm-annual observations of A-share Chinese listed companies over the period 2007-2019, we find that CFOs with audit experience improve the quality of corporate information disclosure. We also find that Big 4 auditor CFOs have a more positive influence on corporate information. Finally, we find that the power of CEOs influences the effect of CFOs' audit experience on corporate disclosure quality. This study contributes to the selection of CFOs by listed companies with the aim to improve corporate governance mechanisms.

引用

页码：4013 / 4039

页数：27

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