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Attributes of audit committee memberships and internal control quality: Evidence from political connection and academic qualifications

Xudong Ji & Wei Lu

Journal of Contemporary Accounting and Economics2026https://doi.org/10.1016/j.jcae.2026.100556article
AJG 2ABDC A
Weight
0.50

Abstract

We examine how the internal control quality is related to two attributes of audit committees, namely political connection and academic qualifications, for state-owned enterprises (SOEs) and privately owned enterprises (POEs) in China. Our results show that internal control quality is positively associated with the presence of audit committee members connected to the Chinese Communist Party (CCP), and the percentage of academic directors. Interestingly, the effect of CCP connected audit committee members is more pronounced in SOEs, while that of academic directorship is significant only in POEs but not in SOEs. This study provides useful insights for regulators regarding policy implications for audit committees, and the unique role played by CCP connection on effective governance in China

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https://doi.org/https://doi.org/10.1016/j.jcae.2026.100556

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@article{xudong2026,
  title        = {{Attributes of audit committee memberships and internal control quality: Evidence from political connection and academic qualifications}},
  author       = {Xudong Ji & Wei Lu},
  journal      = {Journal of Contemporary Accounting and Economics},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1016/j.jcae.2026.100556},
}

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Attributes of audit committee memberships and internal control quality: Evidence from political connection and academic qualifications

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.