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Government accounting supervision and corporate supply chain risk

Author

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  • Lyu, Yizhen

Abstract

This study examines the impact of government accounting supervision on corporate supply chain risk (SR), leveraging data from inspections of accounting information quality conducted by China's Ministry of Finance from 2000 to 2023. Using a multiperiod difference-in-differences model, the analysis indicates that government accounting supervision significantly reduces corporate SR. This effect is more pronounced for firms with low audit quality, high ownership concentration, and no political connections. These findings provide valuable insights for enhancing supply chain resilience and informing corporate strategies and policymaking.

Suggested Citation

  • Lyu, Yizhen, 2025. "Government accounting supervision and corporate supply chain risk," Finance Research Letters, Elsevier, vol. 74(C).
    • Handle: RePEc:eee:finlet:v:74:y:2025:i:c:s1544612325000509
    DOI: 10.1016/j.frl.2025.106785
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    More about this item

    Keywords

    Government accounting supervision; Supply chain risk; Audit quality; Ownership concentration;
    All these keywords.

    JEL classification:

    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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