Abstract

Based on the customer information data of listed companies in China from 2011 to 2020, this paper explores the influence of government background key customers on enterprise information quality from the perspective of supply chain. The results show that the big customers with government background help to improve the information quality of enterprises. Compared with the enterprises with poor audit opinions, the information quality of enterprises with good audit opinions is better promoted than those in the government background, they can improve the information quality of enterprises with large industry competition. And put forward relevant suggestions.

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