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Research on the Relationship between Directors’ Executive Liability Insurance and Audit Quality -- Based on the Mediating Effect of Accounting Information Disclosure Quality

In: Proceedings of the 5th International Conference on Economic Management and Big Data Application (ICEMBDA 2024)

Author

Listed:
  • Jinping Liu

    (The College of Economics Bohai University)

  • Yujun Wang

    (The College of Economics Bohai University)

Abstract

In recent years, due to relevant policy changes and litigation cases of listed companies, director and executive liability insurance (hereinafter referred to as “D&O insurance”) has gained a larger market. As a third-party supervision mechanism, the quality of external audit will affect the decision-making of market investors, so it is necessary to improve the audit quality of the firm. Through empirical research, this paper finds that D&O insurance can significantly improve audit quality, in which the quality of accounting information disclosure plays an intermediary role, and the improvement effect is more significant in non-Big Four audit enterprises. The research results enrich the relevant literature on D&O insurance and audit quality, and are conducive to further promoting D&O insurance.

Suggested Citation

  • Jinping Liu & Yujun Wang, 2024. "Research on the Relationship between Directors’ Executive Liability Insurance and Audit Quality -- Based on the Mediating Effect of Accounting Information Disclosure Quality," Advances in Economics, Business and Management Research, in: Kun Zhang & Hang Luo & Tang Yao & Hongbo Li (ed.), Proceedings of the 5th International Conference on Economic Management and Big Data Application (ICEMBDA 2024), pages 215-220, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-638-3_22
    DOI: 10.2991/978-94-6463-638-3_22
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