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Market access regulation, environmental disclosure quality and corporate audit risk

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  • Nai, Chao
  • Zhu, Ruoya

Abstract

Based on the data of China's A-share listed companies from 2009 to 2023, this paper uses the double difference method to investigate the effect of market access regulation on corporate audit risk. The empirical analysis and mechanism analysis show that market access regulation significantly reduces corporate audit risk by increasing environmental disclosure quality. The results of heterogeneity analysis show that the effect of market access supervision on reducing audit risks is more significant in private enterprises, low-pollution industries and regulated industries.

Suggested Citation

  • Nai, Chao & Zhu, Ruoya, 2026. "Market access regulation, environmental disclosure quality and corporate audit risk," Finance Research Letters, Elsevier, vol. 89(C).
    • Handle: RePEc:eee:finlet:v:89:y:2026:i:c:s1544612325024845
    DOI: 10.1016/j.frl.2025.109235
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