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【With the same tag:【审计风险】 Found 5 articles】 /Page Order by: Asce Desc

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| 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

| F275.1

Intra-group Debt Guarantees and Audit Pricing: Risk Diffusion or Risk Neutralization

Huang Xianhuan, Wang Yao

From the perspective of the groups formed by listed companies and their subsidiaries, there may be “risk diffusion” effect and “risk neutralization” effect in the debt guarantee of lis...

First published at: Jan 01, 2021

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doi:10.16538/j.cnki.jsufe.2021.01.008

Journal of Shanghai University of Finance and Economics, Vol. 23, Issue 01, pp. 107 - 121

| F275.5

Venture Capital, Internal Control and Audit Pricing

Quan Xiaofeng, Xu Xingmei

Using hand-collected data of venture capital share ownership and attribute characteristics, this paper systematically analyzes the relationship between venture capital, internal control an...

First published at: Jun 03, 2017

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doi:10.16538/j.cnki.jfe.2017.06.011

Journal of Finance and Economics, Vol. 43, Issue 06, pp. 132 - 144

风险导向的审计准则是否提高了注册会计师的风险敏感性？

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Journal of Finance and Economics, Vol. 41, Issue 09, pp.

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