Audit Knowledge and Accounting Conservatism: A Case of Executives’ Vocational Learning and Application

Bin Li; Muze Peng; Yingkui Zhang

doi:10.12973/eurasia.2017.01043a

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Bin Li ¹ ^* , Muze Peng ¹, Yingkui Zhang ¹

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¹ School of Economics and Management, Beijing University of Chemical Technology, Chaoyang District, Beijing 100029, P.R. China^* Corresponding Author

Abstract

This study examines the relation of audit knowledge and accounting conservatism based on the case of executives’ vocational learning and application. The empirical results reveal the evidence of a negative relation between executives’ audit knowledge and accounting conservatism. Further analysis indicates that the impact of executives’ audit knowledge on accounting conservatism is only robust in companies without CEO duality. The results imply that companies with executives who have audit knowledge may adopt aggressive accounting policy and reduce the accounting conservatism of financial reports.

Keywords

audit knowledge
accounting conservatism
CEO duality

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This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

Article Type: Research Article

EURASIA J Math Sci Tech Ed, Volume 13, Issue 9, September 2017, 6101-6112

https://doi.org/10.12973/eurasia.2017.01043a

Publication date: 23 Aug 2017

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Article Downloads: 1246

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How to cite this article

APA

Li, B., Peng, M., & Zhang, Y. (2017). Audit Knowledge and Accounting Conservatism: A Case of Executives’ Vocational Learning and Application. Eurasia Journal of Mathematics, Science and Technology Education, 13(9), 6101-6112. https://doi.org/10.12973/eurasia.2017.01043a

Vancouver

Li B, Peng M, Zhang Y. Audit Knowledge and Accounting Conservatism: A Case of Executives’ Vocational Learning and Application. EURASIA J Math Sci Tech Ed. 2017;13(9):6101-12. https://doi.org/10.12973/eurasia.2017.01043a

AMA

Li B, Peng M, Zhang Y. Audit Knowledge and Accounting Conservatism: A Case of Executives’ Vocational Learning and Application. EURASIA J Math Sci Tech Ed. 2017;13(9), 6101-6112. https://doi.org/10.12973/eurasia.2017.01043a

Chicago

Li, Bin, Muze Peng, and Yingkui Zhang. "Audit Knowledge and Accounting Conservatism: A Case of Executives’ Vocational Learning and Application". Eurasia Journal of Mathematics, Science and Technology Education 2017 13 no. 9 (2017): 6101-6112. https://doi.org/10.12973/eurasia.2017.01043a

Harvard

Li, B., Peng, M., and Zhang, Y. (2017). Audit Knowledge and Accounting Conservatism: A Case of Executives’ Vocational Learning and Application. Eurasia Journal of Mathematics, Science and Technology Education, 13(9), pp. 6101-6112. https://doi.org/10.12973/eurasia.2017.01043a

MLA

Li, Bin et al. "Audit Knowledge and Accounting Conservatism: A Case of Executives’ Vocational Learning and Application". Eurasia Journal of Mathematics, Science and Technology Education, vol. 13, no. 9, 2017, pp. 6101-6112. https://doi.org/10.12973/eurasia.2017.01043a