This paper attempts to study the effect of the rotation of chief accountants of central SOEs. It is found that the rotation of chief accountants can improve the accounting information quality of SOEs. Mechanism analyses indicate that the above result is weakened when the tenure of chief...

The supervision of listed firms plays an important role in improving the quality of listed firms and the efficiency of resource allocation in the capital market. We study the effectiveness and realisation mechanisms of the indirect deterrence effects of regulatory punishments from the...