A Study on the Influence of Chain Shareholders on Audit Quality

DOI: https://doi.org/10.62517/jse.202511110

Author(s)

Sun Fei

Affiliation(s)

Sichuan Agricultural University, Sichuan, China

Abstract

As a special form of equity structure, the discussion on the chain shareholders in the academic circle has gradually deepened. Meanwhile, improving the quality of auditing has become a common demand of the public. Based on the data of Chinese listed companies from 2007 to 2023, this paper empirically examines the impact of chain shareholders on the quality of corporate auditing. The research finds that chain shareholders have exerted a collaborative governance effect, improving the auditing quality of listed companies. Chain shareholders exert their collaborative governance utility by influencing the auditing choices of companies. This study provides new evidence for the collaborative governance effect of chain shareholders.

Keywords

Chain Shareholders; Audit Quality; Synergistic Governance

References

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