Articles with the same tag -- Department of Academic Journals, SUFE

Attention to Environmental Issues and Audit Fees: Empirical Evidence from Green Auditing

The implementation of environmental auditing standards has changed auditors’ external practice environment, requiring auditors to include enterprises’ environmental issues into the scope...

First published at: Oct 20, 2025

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doi:10.16538/j.cnki.fem.20250409.202

Foreign Economics & Management, Vol. 47, Issue 10, pp. 3 - 20

CORPORATE FINANCE | F270

Quarterly Operating Information Disclosure and Audit Fees: A Study on the Spillover Effect of Non-financial Information Disclosure Regulatory Innovation

Liu Zhenyu, Li Xuan, Liu Hao

Non-financial information is an important part of the information environment, and how non-financial information affects audit fees is worth paying attention to. However, most of the non-f...

First published at: May 20, 2024

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doi:10.16538/j.cnki.fem.20230617.202

Foreign Economics & Management, Vol. 46, Issue 05, pp. 104 - 119

| F239.4

Legal Infrastructure Construction and Audit Fees: Evidence from China’s New Securities Law

Guo Fei, Li Xin, Wang Liang

Building a unified and open capital market with orderly competition is the key to achieving economic development. The basic securities law is the foundation for the construction of an effe...

First published at: Apr 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.02.006

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 02, pp. 80 - 94

| F239

Will Off-Balance-Sheet Financing Internalization Affect Auditor Pricing Decisions? Evidence from the New Leasing Standards

Fang Xingtong, Ye Jianfang, Chen Xinyi

With the continuous development of China’s capital market, the quality of information disclosure by listed companies has gradually attracted attention from various sectors of society. The...

First published at: Feb 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.01.010

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 01, pp. 139 - 152

| F426;F239.4

The Spillover Effect of Industrial Robot Applications on Audit Fees: Evidence from China’s Listed Manufacturing Companies

Du Yaguang, He Ying, Tian Mafei

The report to the 20th National Congress of the Communist Party of China emphasized the need to “promote the high-end, intelligent, and green development of the manufacturing industry”. ...

First published at: Dec 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.06.008

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 06, pp. 104 - 118

CORPORATE FINANCE | F270

The Impact of “Golden Tax-III” Tax Collection and Management on the Audit Fees of Listed Companies

Li Zengfu, Zhu Jin

Tax collection and management, as an external governance tool for companies, can act on the operational aspects of companies, affecting the business and audit risks faced by auditors, ther...

First published at: Jan 20, 2022

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doi:10.16538/j.cnki.fem.20210724.202

Foreign Economics & Management, Vol. 44, Issue 01, pp. 105 - 118

CORPORATE GOVERNANCE | F270

Multiple Large Shareholders and Audit Pricing: Evidence from Chinese Family Companies

Niu Ruiyang, Chen Lin, Li Ruitao, et al

Multiple large shareholders （MLS） are a general ownership phenomenon in the global capital market. In the traditional context of corporate governance, non-controlling large shareholders ...

First published at: Jun 20, 2021

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doi:10.16538/j.cnki.fem.20210315.202

Foreign Economics & Management, Vol. 43, Issue 06, pp. 57 - 73

| F04

Listed Companies’ Networks and Firms’ Auditing Behaviors: Evidence from Textual Analysis on Annual Report

Wu Kaiwen

China is a highly relationship-based economy. The widely-used relationship-based transactions form the structure of the capital market and the behaviors of information intermediaries. Theo...

First published at: Jun 01, 2019

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doi:10.16538/j.cnki.jsufe.2019.03.006

Journal of Shanghai University of Finance and Economics, Vol. 21, Issue 03, pp. 74 - 90

| F275

Overcapacity and Auditing Governance: An Empirical Study Based on Risk Premium of Audit Fees

Sun Anqi

Since 1990s, due to the unique fiscal decentralization system, official promotion system, local government intervention and other institutional factors, China’s problem of overcapacity ha...

First published at: Apr 01, 2018

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doi:10.16538/j.cnki.jsufe.2018.02.002

Journal of Shanghai University of Finance and Economics, Vol. 20, Issue 02, pp. 25 - 38

| F270

Does Firms’ Stock Price Crash Risk Affect Audit Fees?

Chu Jian, Fang Junxiong

The global financial crisis in 2008 and the fluctuations in China’s stock market in 2015 by big margin underscore the significance to study stock price crash risk. The existing literature...

First published at: Sep 01, 2017

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doi:10.16538/j.cnki.fem.2017.09.007

Foreign Economics & Management, Vol. 39, Issue 09, pp. 83 - 97