Corporate governance and reporting quality of accounts in China-listed firms. A moderating role of ownership pattern.

ABSTRACT: Financial reporting quality is critical for businesses, stakeholders, and government to ensure transparency and accountability. The purpose of this paper is to investigate the relationship between corporate governance, financial reporting quality, and ownership structure as a moderating factor for Chinese stock exchange-listed firms. Quantitative data of 550 listed firms from 2012 to 2022 are collected from the annual reports. For investigating the relationship between variables, panel data analysis with random and fixed effect models is used. Our results show that corporate governance's different attributes such as Auditor brand name, Existence of an audit committee, independent board, family ownership, and profitability have a significant negative impact on the audit report lag that decr

SUBMITTER: Sun H 

PROVIDER: S-EPMC10688956 | biostudies-literature | 2023

REPOSITORIES: biostudies-literature