Research On The Impact Of Accounting Culture On The Quality Of Corporate Financial Information Disclosure

High-quality financial disclosure is not only very important for investors,but also important for capital market.Although the institutional environment in China is getting better and better,in recent years we expose a lot of financial fraud of listed companies.That means there are some factors that can affect the quality of corporate financial information disclosure.Many scholars discuss reasons to improving the quality of financial information disclosure from formal institution perspective.But in this paper,I will discuss this academic problem from informal institution perspective.In this paper,the accounting culture is divided into four fields,accounting material culture,accounting system culture,accounting behavior culture and accounting spiritual culture.All of them can affect the quality of corporate financial information disclosure.Through theoretical analysis of accounting culture,I will find that how accounting culture affects the enterprise financial information disclosure quality.In this paper I try to use multiple regression analysis to find the relation between the enterprise financial information disclosure quality and accounting culture.I using empirical data of public companies.And as the empirical analysis shows good accounting material,system,behavior,spiritual culture will affect the enterprise financial information disclosure quality.Finally,in this paper I will put forward suggestions to improve the quality of financial information disclosure,such as optimize the environment of accounting work to form accounting material culture,standardize internal system development of accounting system culture,guide the formation of good accounting behavior culture,positive education in order to form the accounting accounting personnel spirit culture.