Determinants of accounting information quality and its governance structure;

Determinants of Accounting Information Quality and Its Governance Structure

Abstract:

For a long time, the quality of accounting information has puzzled all users and attracted close attention from all walks of life.

For a long time, the quality of accounting information has been puzzling many users in various fields and has attracted close attention from all walks of life.

On the basis of expounding the problems existing in the current accounting information quality and their harms, this paper probes into the causes of the problems from three aspects of the main body of accounting information supply, the accounting system environment and the supervision of the supervision institutions.

On the basis of expounding the problems existing in the current accounting information quality and their harms, this paper probes into the reasons for the quality of accounting information from three aspects: the accounting information provider, the accounting system environment and the supervision of the competent regulatory authorities.

At the same time, for these reasons, this paper puts forward the governance framework of accounting information quality, mainly to build effective accounting information suppliers, improve accounting standards and systems, and strengthen the audit construction of certified public accountants.

At the same time, for the above reasons, this paper puts forward the governance structure of accounting information quality. The main purpose is to create effective accounting information providers, improve accounting standards and systems, and strengthen the construction of certified public accountants.

The diagnosis and management of accounting information quality is an extremely complex and arduous system engineering, which requires the efforts and cooperation of all sectors of society.

The diagnosis and management of accounting information quality is a systematic project with great difficulty and high complexity, which requires the efforts and cooperation of all parties.

Keywords: quality of accounting information, accounting information providers, accounting system environment, supervision institutions

Keywords: accounting information quality, accounting information providers, accounting system environment and regulatory agencies