Title: Discuss the impact of corporate governance and external auditing on the quality of corporate information disclosure based on unbalanced data

Authors: Kuang-Cheng Chai; Zhen-Xin Cui; Qiang Li; Jiawei Zhu; Zhen Tang

Addresses: Business School, Guilin University of Electronic Technology, Guilin, Guangxi Province, China ' Business School, Guilin University of Electronic Technology, Guilin, Guangxi Province, China ' Business School, Guilin University of Electronic Technology, Guilin, Guangxi Province, China ' Business School, Guilin University of Electronic Technology, Guilin, Guangxi Province, China ' Business School, Guilin University of Electronic Technology, Guilin, Guangxi Province, China

Abstract: According to the requirements of the China Securities Regulatory Commission, China's listed companies need to disclose corporate information to the outside world every year. The improvement of the quality of information disclosed by listed companies will effectively alleviate the problem of information asymmetry in the capital market, and providing investors with higher quality corporate information enables investors as shareholders to make more comprehensive decisions. This study uses unbalanced data from companies listed on China's Shenzhen Stock Exchange from 2010 to 2019 to study the impact of corporate governance and external auditing on the quality of corporate information disclosure. This study combines corporate governance and external auditing to study the impact on the quality of information disclosure, extends ways to improve the quality of corporate information disclosure, and provides new ideas for improving the quality of information disclosure by listed companies in China.

Keywords: corporate governance; external audit; information disclosure quality.

DOI: 10.1504/IJIMS.2022.128634

International Journal of Internet Manufacturing and Services, 2022 Vol.8 No.4, pp.368 - 382

Received: 18 Nov 2021
Accepted: 18 Apr 2022
Published online: 31 Jan 2023 *

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