| The financial information of the enterprise is a form of expression reflecting the state of business management and the level of governance.It is also an important source of information for the stakeholders in the market to understand the business level of the enterprise.Auditing is an important way to ensure the quality of financial information.In recent years,the phenomenon of low financial information quality,such as false records of financial information and poor operating performance,has appeared in the process of development of state-owned energy listed companies.These all seriously affect the development of the enterprises,the value of the value of state assets,and the decision-making behavior of the stakeholders.Audit has formed a monitoring mechanism for the quality of corporate financial information.Therefore,it is of great significance to study the quality of the financial information of the state-owned energy listed companies on the basis of the supervision of the national audit and the supervision of the internal audit and the audit of the certified public accountants.This paper selects the state-owned energy listed companies in Shanghai and Shenzhen for 2010-2015 years as a sample,on the basis of the related theories of audit supervision and financial information quality,taking the earnings management as an alternative index for the quality of financial information,and taking the three aspects of the audit supervision system as a breakthrough point and using multiple regression methods to study the audit supervision.The influence of supervision on the quality of financial information of state-owned energy listed companies.The empirical results show that internal and external audit supervision has a positive impact on the quality of financial information.It is found that the internal relationship between audit supervision system has a more significant impact on the quality of financial information. |
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