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Web of Proceedings - Francis Academic Press
Web of Proceedings - Francis Academic Press

Research on the Impact of TMT Heterogeneity on Auditing Quality

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DOI: 10.25236/cstss.2019.027


Cheng Ya, Luo Huawei, Huang Lu

Corresponding Author

Luo Huawei


Agriculture is the basis of living and the prerequisite of production which is also the mainstay industry in China and plays a very important role in all ages. Nevertheless, The frequent occurrence of irregularities in the agricultural industry makes people lose trust in the financial reports issued by agricultural companies which also lose the confidence of investors in recent years. Consequently, improving the reputation of agricultural companies and the audit quality of listed- agricultural companies is very important. We find out that there are few research on the relationship between executive heterogeneity and audit quality after the analysis of current research condition. Thus the listed agricultural company in China is selected as a sample from 2013 to 2017 to study the impact of the heterogeneity of the age, term of service and education of TMT on the audit quality in this article and making suggestions for companies to choose more reasonable top management team and improve audit quality.


TMT Heterogeneity, Audit Quality, Agriculture