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【With the same tag:【audit fees】 Found 6 articles】
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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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(807.6 KB) |
ESI
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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(948.6 KB) |
ESI
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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(901.4 KB) |
ESI
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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(884.9 KB) |
ESI
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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(711.5 KB) |
ESI
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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(684.1 KB) |
ESI
doi:
10.16538/j.cnki.fem.20210315.202
Foreign Economics & Management
, Vol. 43, Issue 06
, pp. 57 - 73
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