An Empirical Investigation into the Influence of Credit Regulation on Accounting Company Partners' Rotation
Credit regulation has evolved into a paramount instrument within economic management,playing a pivotal role in fostering the robust evolution of the capital market and steering the trajectory towards high-quality economic development.This empirical inquiry is centered on partners within accounting firms who underwent transfers in the period from 2019 to 2021.The empirical evidence substantiates that credit regulation actively catalyzes partner transfers within accounting firms,with the impact of stringent regulatory measures notably magnifying this effect.Additionally,the size of the firm assumes a moderating role,negatively influencing the dynamics between credit supervision and partner transfers.Concurrently,the level of information technology exerts a negative moderating influence in this context.The derived conclusions not only furnish substantial empirical corroboration but also furnish strategic policy insights for propelling the sound development of the Certified Public Accountant(CPA)profession,thereby contributing to the sustained equilibrium and high-quality evolution of China's economic landscape.
万方数据
维普
