Statistic analysis of relationship quality and its impact on the quality of financial reports

摘要

There are many factors that influence the quality of financial reports, whether are fit to relationship quality theory, which is widely used in relationship marketing and supply chain management, is appropriate for the study of relationship between the accounting rules maker and business enterprises. This article conducted an exploratory study by theoretical analysis and a questionnaire survey. The study indicated that six dimensions, which are trust, satisfaction, commitment, authority, stability of relationship and quality of accounting rules, can reflect the relationship quality between the accounting rules maker and business enterprises, and the six dimensions of relationship quality can affect the quality of financial reports, but each dimension has different degree of influence on the reliability, relevancy, timeliness and clarity of financial reports.