Audit Committee Director Localization and Accounting Conservatism- Based on the C-Score Model

Abstract

: Under the constant upgrading of the modern economy, the use of big data to analyze accounting information has become the norm, and accounting conservatism as an important principle of accounting confirmation and measurement, the use of econometric model to study accounting conservatism has a certain practical significance. Therefore, based on the C-Score measurement model, this paper conducts A regression analysis on the relevant data of China's listed companies in Shanghai and Shenzhen A-share markets from 2007 to 2018, and finds that the localization of the chairman of the audit committee is positively correlated with the accounting conservatism of listed companies. The research of this paper is helpful to further deepen the understanding of accounting conservatism, and has a certain enlightenment effect on improving corporate governance.