Research On The Effect Of The Companies’ Supervision Mechanism On Accounting Information Disclosure Quality

In recent years, the continuous occurrence of accounting scandals has shaken confidence of investors in the capital markets. How to improve the quality of accounting information is a problem for the regulator. Many scholars have done a lot of researches on corporate governance characteristics, external oversight and quality of information disclosure, and so on. On the basis of precious studies, article studies the effect of the listed companies’ supervision mechanism on accounting information disclosure quality from the perspective of a comprehensive, through the theoretical and empirical analysis.In the empirical model, With the listed company’s credit rating of Shenzhen Stock Exchange to measure the quality of accounting information disclosure, the proportion of independent directors, the board of supervisors of scale, the scale of the Professional Committee, SFC is subject to special treatment, type of audit opinion, Asset-liability ratio as alternative variables to measure the impact of each listed company supervision mechanism oversight bodies. The empirical results show Board and external oversight mechanisms improve the quality of accounting information disclosure obviously. But the board and the professional committee don’t. Empirical results contribute to an objective assessment of the impact of information disclosure quality from the oversight mechanisms. Also provides a reference for the relevant recommendations.For the above conclusions, the article lists some relevant suggestions finally. Such as: Strengthen the efficiency of the independent director’ system, improve the oversight functions of the Board. Appropriate to expand the size of the Supervisory Board, to enhance the supervisory role of the Supervisory Board. Improve the committee system. Strengthen supervision and improve the level of government regulation. Strengthen the independence of the accounting firm, to improve the quality of service audit. Creditors perfect binding mechanism to protect the interests of creditors. Thereby improving the current environment of accounting information disclosure, and improve the quality of accounting information.