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Under the Regulation of Equity Pledge, Research on the Influence of Audit Firm’s Tenure on Audit Quality

In: Proceedings of the 2023 4th International Conference on Management Science and Engineering Management (ICMSEM 2023)

Author

Listed:
  • Guiqiu Lan

    (Bohai University)

  • Bing Han

    (Bohai University)

  • Guitao Qiao

    (Shandong University of Technology)

Abstract

Taking the A-share listed companies in Shanghai and Shenzhen from 2010 to 2020 as samples, this paper studies the relationship between term of office of accounting firm, equity pledge and audit quality. It is found that although the relationship between tenure and audit quality is non-linear, it is not an inverted “U” relationship. When the firm's term is less than or equal to 7 years, the equity pledge can enhance the effect of the extension of the firm's term on the audit quality. This adjustment only promotes the improvement of audit quality level. Through a heterogeneous analysis of financial situation, it is found that the regulatory role of equity pledge only exists in companies with better financial situation.

Suggested Citation

  • Guiqiu Lan & Bing Han & Guitao Qiao, 2024. "Under the Regulation of Equity Pledge, Research on the Influence of Audit Firm’s Tenure on Audit Quality," Advances in Economics, Business and Management Research, in: Suhaiza Hanim Binti Dato Mohamad Zailani & Kosga Yagapparaj & Norhayati Zakuan (ed.), Proceedings of the 2023 4th International Conference on Management Science and Engineering Management (ICMSEM 2023), pages 1428-1435, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-256-9_144
    DOI: 10.2991/978-94-6463-256-9_144
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