Key audit matters,managerial myopia and accounting information quality:based on Chinese A-share listed companies from 2017 to 2021
Regarding the issue of whether the disclosure of key audit matters will improve the quality of corporate accounting information,data from Chinese A-share listed companies from 2017 to 2021 are used as a research sample to empirically analyze the promoting effect of disclosure of key audit matters on accounting information quality and the mediating role of management myopia and information asymmetry.The result of empirical research indicates that under the new audit reporting standards,disclosure of key audit matters will improve accounting information quality obviously,the detailed influence manifests containing the managerial myopia and decreasing the level of information asymmetry.the research findings contribute to enhance the enthusiasm of enterprises to disclose key audit maters and promote the improvement of accounting information quality in the capital market.
key audit mattersmanagerial myopialevel of information asymmetryaccounting information quality
万方数据
