A Review of Research on Accounting Information Quality

Abstract

The quality of accounting information, as the core of corporate financial reporting and information disclosure, directly affects the decision-making of enterprises, the protection of investors' interests, and the healthy development of the capital market. With the continuous development of the global economy and the increasing maturity of capital markets, the requirements for the quality of accounting information are also increasing. The quality of accounting information has become a topic of great concern for internal managers and external investors, and has therefore become a hot topic of research for scholars. Domestic and foreign scholars have achieved fruitful results in the study of accounting information quality. This article summarizes and generalizes the influencing factors of accounting information quality, the measurement of accounting information quality, and related empirical research from three aspects. It sorts out the literature on accounting information quality at home and abroad, hoping to provide more reference value for related research.