Literature Review of the Accounting Information Quality in China
In China, many domestic scholars and social personnel have been concerned with the relationship between the quality of accounting information and corporate governance, since the global financial crisis started from the Wall Street. This paper displayed a literature review of the accounting information quality in China. It illustrates that the main reasons for poor quality of accounting information in China are the lack of independence of the Board of Directors, the Board of Supervisors and the external auditors. As well, the ineffective incentive mechanism and unsophisticated external macroenvironment have worsened the financial situation. It should be mentioned that the improvement of the quality of accounting information requires broad participation: strengthened supervision, an increased proportion of independent directors, various forms of ownership design, sound professional management governance system, reinforced external auditors and advanced information technology.
accounting information quality corporate governance
Zhenguo Yu Wu Lu
School of Business, Zhejiang University City College, Hangzhou 310015, China
国际会议
北京
英文
194-197
2009-11-21（万方平台首次上网日期，不代表论文的发表时间）