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Same Tag Articles
【With the same tag:【audit】 Found 37 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
Audit
or 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
CORPORATE GOVERNANCE
| F270
Marital Role Reversion and
Audit
or 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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(974.9 KB) |
ESI
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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(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 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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(868.6 KB) |
ESI
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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(839.1 KB) |
ESI
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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(944.9 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2023.01.004
Journal of Shanghai University of Finance and Economics
, Vol. 25, Issue 01
, pp. 49 - 63
| F239.4;F275
Can Critical
Audit
Matter Disclosure Inhibit the Tunneling of Controlling Shareholders? Evidence from Tunneling Critical Matters
Yao Youfu
The tunneling of controlling shareholders has always been an important topic in the field of corporate governance and capital market supervision. Since January 1, 2018, listed companies in...
First published at: Oct 01, 2022
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(749.5 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2022.05.007
Journal of Shanghai University of Finance and Economics
, Vol. 24, Issue 05
, pp. 92 - 107
| F270
Can National
Audit
Restrain State-owned Enterprises from “Shifting from Real to Virtual”? Based on National
Audit
Reports
Liang Siyuan
,
Zheng Tiandan
As an important part of the national governance system, government audit plays a key role in preventing financial risks and promoting high-quality development. Based on the background of t...
First published at: Aug 01, 2022
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(879.1 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2022.04.008
Journal of Shanghai University of Finance and Economics
, Vol. 24, Issue 04
, pp. 108 - 122
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