Audit Committee Chair’s Geographic Distance and Earnings Quality

This paper empirically examines the relationship between geographical distance of audit committee chairs(ACCs) and corporate earnings quality by taking A-share listed companies in Shanghai Shenzhen from 2007 to 2018 as samples. It is found that ACC’s work place operation can significantly reduce quality, farther distance, worse quality. In addition, external conducted Big4 auditors suppress impact on Further analysis there a partial mediation effect internal control. The research conclusions this provide new idea for appoint ACCs. accounting financial issues perspective economic geography refined field committee, which enriches literature factors influencing functions great significance improve performance long-term development company protection investors’ interests.