Author(s)

Wang Renyu

Corresponding Author

Wang Renyu

ABSTRACT

As the opening and reform of Chinese economic going further, more state-owned enterprises went on listing and went under the supervision under independent auditors. The thesis is bound for evaluating the effect of state-owned top management on the audit quality of state-owned listing firms. We found support for the theory that top management overhaul can negatively affects the audit quality through the path of a series of perspectives. This research is made through the case study of HengXin Estate chosen from the SOE audit quality relative cases within 2010 to 2020.

KEYWORDS

Top management, State-Owned Enterprises, Agency Theory, Audit Quality