Corporate Strategic Difference, High Audit Quality and Earnings Quality
Download as PDF
DOI: 10.25236/icess.2019.215
Corresponding Author
Xin Huang
Abstract
This paper takes the Chinese A-share listed companies from 2014 to 2018 as a sample to study the impact of corporate strategic differences on the earnings quality of listed companies, and examines the role of high-quality audits in regulating the relationship between the two. The study found that strategic differences have a significant negative impact on corporate earnings quality, and high-quality audits can significantly inhibit this negative impact. The research conclusions of this paper are not only conducive to promoting the in-depth understanding of the factors affecting the quality of earnings by external investors and other stakeholders, but also expanding the scope of research on the strategic economic consequences of enterprises.
Keywords
Strategic difference, Audit quality, Earnings quality, Information quality