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

DOI

10.2991/978-94-6463-638-3_22How to use a DOI?

Keywords

D&O; audit quality; accounting information disclosure quality

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.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Jinping Liu
AU  - Yujun Wang
PY  - 2024
DA  - 2024/12/30
TI  - Research on the Relationship between Directors’ Executive Liability Insurance and Audit Quality -- Based on the Mediating Effect of Accounting Information Disclosure Quality
BT  - Proceedings of the 5th International Conference on Economic Management and Big Data Application (ICEMBDA 2024)
PB  - Atlantis Press
SP  - 215
EP  - 220
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-638-3_22
DO  - 10.2991/978-94-6463-638-3_22
ID  - Liu2024
ER  -