Research On Top Management Team Heterogeneity To Accounting Information Quality

The quality of accounting information plays an important supporting role for investors and other users to make decisions.The quality of accounting information is directly related to the quality and development of financial reporting of the entire enterprise.It plays a very important role and has significant influence.In recent years,the Ministry of Finance issued a number of accounting information quality inspection announcements,strengthened accounting law enforcement inspections,rectified and standardized accounting order,and strengthened supervision and management of the CPA.Shanghai Stock Exchange and Shenzhen Stock Exchange also lists of companies' information disclosure,fully confirmed the importance of accounting information quality.The academic project titled " China accounting audit system and key financial issue of corporations" mentioned that institutional reform depends on corporate behavior.Corporate behavior is affected by the behavior of senior managers.The influence of executives on corporate decision-making has always been an important issue in management research.This study follows the steps of " pose a question,literature review,research on the impact of executive heterogeneity on the quality of accounting information,conclusions and recommendations" and takes the literature analysis method as the main thread.The study also used qualitative analysis,descriptive statistical analysis method,correlation analysis method,regression analysis method,comparative analysis method and internal factor analysis method to study the influence of executive heterogeneity on accounting information quality.This paper uses SPSS24 to conduct empirical research as well as more scientific and comprehensive indicators to measure the quality of accounting information.This paper also discussed the impact of TMT's gender heterogeneity,age heterogeneity,and education heterogeneity on the quality of accounting information.This research found that the gender heterogeneity of TMT has a weak negative correlation with the quality of accounting information.The age heterogeneity of TMT has a significant negative correlation with the quality of accounting information.The education heterogeneity of TMT has a significant positive correlation with the quality of accounting information.The correlation has been verified by following cases.The conclusions not only enrich and develops the theory of principal-agent and top management team,but also open up a new perspective for the company's accounting information quality research.Finally,based on the theoretical analysis and empirical research results of this paper,the practical counter measures are proposed from the external and internal supervision.