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

【With the same tag:【audit fees】 Found 6 articles】 /Page Order by: Asce Desc

Select all: Export Citations as: For

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

View: HTML | PDF | Download PDF(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

View: HTML | PDF | Download PDF(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

View: HTML | PDF | Download PDF(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

View: HTML | PDF | Download PDF(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

View: HTML | PDF | Download PDF(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

View: HTML | PDF | Download PDF(684.1 KB) | ESI

doi:10.16538/j.cnki.fem.20210315.202

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

Submission

Peer Review

Editorial

Journal of Finance and Economics

Foreign Economics & Management

Journal of Shanghai University of Finance and Economics