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

Big Data Audit: Theoretical Framework, Research Progress, and Future Prospects

Big data audit is a novel auditing mode that applies emerging information technology to auditing business activities. In recent years, with increasing attention to big data audit, explorin...

First published at: Nov 20, 2024

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doi:10.16538/j.cnki.fem.20240724.201

Foreign Economics & Management, Vol. 46, Issue 11, pp. 122 - 137

| F275

Economic Responsibility Audit, Agency Costs, and State-owned Enterprises’ Cash Holdings

Cheng Bo, Cai Yunfei

Economic responsibility audit focuses on the management, allocation, and use of state-owned assets, strengthens the constraints and supervision of power operation, and has significant sign...

First published at: Oct 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.05.008

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 05, pp. 107 - 121

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

CORPORATE GOVERNANCE | F270

Marital Role Reversion and Auditor Choice in Family Firms

Du Shanzhong, Ma Lianfu

In recent years, couple-controlled family firms in China have frequently led to “thunderstorm” in the capital market. Under this realistic background, hiring high-quality auditors has be...

First published at: Nov 20, 2023

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doi:10.16538/j.cnki.fem.20221228.202

Foreign Economics & Management, Vol. 45, Issue 11, pp. 62 - 78,96

| 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 GOVERNANCE | F270

How does the National Audit Informatization Construction Affect the High-quality Development of State-owned Enterprises?

Guo Mengnan, Sun Pei, Wang Xiaoliang, et al

With the vigorous development of the new round of scientific and technological revolution, digital technology has become an important driving force to reshape the global economic competiti...

First published at: Apr 20, 2023

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doi:10.16538/j.cnki.fem.20220630.201

Foreign Economics & Management, Vol. 45, Issue 04, pp. 54 - 69

| F832

ESG Rating of Listed Companies and Audit Report Decision-making: Based on the Perspectives of Information Generation and Information Disclosure

Tang Kaitao, Ning Jiali, Wang Lei

ESG is highly compatible with the concept of high-quality development and is an important indicator to measure the sustainable development level of enterprises. With the proposal of the “...

First published at: Apr 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.02.008

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 02, pp. 107 - 121

| F239.4;F832.51

Local Audit System Reform: “Governance Supervision” or “Laissez-faire”? Empirical Evidence from the Reliability of Performance Commitments in the M&A of Local SOEs

Wang Xinxin, Zhang Shumin, Dou Wei

In China, local audit institutions accept the “dual leadership” from local governments and higher-level audit institutions, which makes it difficult to fully and independently implement ...

First published at: Feb 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.01.004

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 01, pp. 49 - 63