Audit Quality,Internal Control and High-Quality Development of Enterprises
The proposal of high-quality development policy is of great significance for shifting the development of enterpris-es from quantity to quality.Internal control and external audit,as bridges between enterprises and society,have an important impact on the high-quality development of enterprises.This study uses data of A-share listed companies from 2015 to 2022 as the research sample to empirically test the impact of audit quality on high-quality development.The results show that au-dit quality significantly promotes the high-quality development of enterprises,and this conclusion remains valid after robust-ness tests and lag tests.The moderating effect indicates that internal control and audit quality can enhance the high-quality development of enterprises.Heterogeneity analysis reveals that audit quality in eastern regions significantly promotes high-quality development of enterprises compared to central and western regions.To better promote the high-quality development of enterprises,the government should strengthen the supervision of the auditing industry and improve auditing standards;enter-prises should enhance internal control systems and actively cooperate with auditing efforts;and audit institutions should im-prove their professional standards and strengthen their independence.
Audit QualityInternal ControlHigh-Quality Development of EnterprisesTotal Factor Productivity
NETL
NSTL
万方数据
