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Non-family Shareholder Governance and the Delay of Family Enterprise Audit Reports

In: Proceedings of the 2025 3rd International Conference on Digital Economy and Management Science (CDEMS 2025)

Author

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  • Shaokang Zhang

    (Jinan University, School of Economics)

Abstract

Family enterprises hold a prominent position in the economic development process yet are confronted with a multitude of governance hurdles. By selecting the Shanghai and Shenzhen A-share listed family enterprises during the period from 2014 to 2022 as research specimens, this study delves into the influence of non-family shareholder governance on the postponement of audit reports within family enterprises from the vantage point of ownership structure. The research findings demonstrate that non-family shareholder governance is capable of remarkably diminishing the delay of audit reports. This implies that such governance can augment the timeliness of audit reports in family enterprises, optimize the financial information setting, and reinforce the capacity to foresee and react to risks, which is highly significant for the growth of family enterprises.

Suggested Citation

  • Shaokang Zhang, 2025. "Non-family Shareholder Governance and the Delay of Family Enterprise Audit Reports," Advances in Economics, Business and Management Research, in: Wenke Zang & Chunping Xia (ed.), Proceedings of the 2025 3rd International Conference on Digital Economy and Management Science (CDEMS 2025), pages 619-623, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-770-0_70
    DOI: 10.2991/978-94-6463-770-0_70
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