Chain Shareholders Cross-hold Shares,Performance of Social Responsibility and Audit Quality of Listed Company
When the shareholders of an enterprise are also the shareholders of other enterprises,the cross-shareholding of chain shareholders establishes the shareholder relationship network between enterprises.The influence of the relationship net-work on the audit quality of enterprises is worth studying.This paper takes Chinese listed companies from 2010 to 2020 as a sample to study the impact of shareholder relationship network on audit quality,and explores the intermediary role of social responsibility in it.The empirical research shows a significant positive relationship between shareholder relation-ship network and audit quality;the enterprise shareholder relationship network affects the audit quality by affecting social responsibility;further analysis shows that the differences in disclosure willingness and method of CSR will affect the rela-tionship between shareholder relationship network and audit quality.This paper enriches the research of the influencing factors of audit quality and expands the vision of corporate governance research.
NETL
NSTL
万方数据
