| 解释对象 | 参考文献 | 出现频次 |
| 政府干预 | [39] [68] [71] [72] [73] | 5 |
| 媒体关注 | [5] [64] [65] [66] [67] [68] | 6 |
| 机构投资者 | [37] [38] [65] [66] [67] [69] | 6 |
| 分析师跟踪 | [8] | 1 |
| 生命周期 | [74] | 1 |
| 党组织治理参与 | [70] | 1 |
| 保险资金 | [75] | 1 |
| 企业地理分散 | [46] | 1 |
| 外部审计 | [41] [68] [72] [76] [77] | 5 |
| 企业社会责任 | [45] | 1 |
| 会计法制 | [78] | 1 |
| 制度压力 | [79] | 1 |
| 思政工作、制度建设 | [80] | 1 |