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首页> 外文期刊>Auditing >It Is Not Only What You Know, It Is Also Who You Know: CEO Network Connections and Financial Reporting Quality
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It Is Not Only What You Know, It Is Also Who You Know: CEO Network Connections and Financial Reporting Quality

机译：这不仅是您所知道的，而且是您所知道的人：CEO网络连接和财务报告质量

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摘要

The study investigates whether CEOs' external connections with other executives and directors are associated with enhanced financial reporting quality. We find that CEOs with larger connections have lower discretionary accruals and are less likely to have financial restatements and material internal control weaknesses. Further results show that larger social networks are associated with higher audit quality, which translates into higher audit fees. The results are robust to a variety of alternative specifications, including controls for endogeneity, and are consistent with well-connected CEOs providing economic benefits to their firms, rather than using their position to extract rents at the expense of shareholders.
机译：该研究调查了首席执行官与其他高管和董事之间的外部联系是否与财务报告质量的提高相关。我们发现，具有较大联系的首席执行官的可自由支配应计金额较低，并且财务重述和内部控制重大缺陷的可能性较小。进一步的结果表明，更大的社交网络与更高的审计质量相关，这转化为更高的审计费用。结果对于包括内生性控制在内的各种替代规范都是可靠的，并且与关系密切的CEO能够为公司提供经济利益，而不是利用其职位来获取租金来损害股东利益相一致。

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