Research on the Influence of Audit Quality on Enterprise Innovation

DOI

10.2991/978-94-6463-570-6_48How to use a DOI?

Keywords

Audit quality; Enterprise innovation; Accounting conservatism

Abstract

This paper takes China’s A-share listed companies in non-financial industries in Shanghai and Shenzhen from 2007 to 2022 as research samples to explore the impact of audit quality on enterprise innovation, and on this basis, the impact of accounting conservatism on the relationship between audit quality and enterprise innovation. The results show that improving audit quality will promote the innovation level of enterprises; The introduction of accounting conservatism as a regulating variable will strengthen the role of audit quality in promoting enterprise innovation.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Zhengchao Zhang
AU  - Sichen Liu
PY  - 2024
DA  - 2024/11/22
TI  - Research on the Influence of Audit Quality on Enterprise Innovation
BT  - Proceedings of the 2024 5th International Conference on Management Science and Engineering Management (ICMSEM 2024)
PB  - Atlantis Press
SP  - 488
EP  - 494
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-570-6_48
DO  - 10.2991/978-94-6463-570-6_48
ID  - Zhang2024
ER  -