The International Convergence of Accounting Standards and Accounting Information Quality

The influencing factors for accounting information quality include legal system,accounting standards,as well as opportunities and incentives.By analyzing the effect of each factor on accounting information quality in China's institutional environment,the paper reaches the following conclusions: although internal and external environments provide a variety of earnings management opportunities and incentives for business management,with the continuous improvement of legal system,the international convergence of Chinese accounting standards should be able to improve accounting information quality.