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【With the same tag:【关键审计事项】 Found 4 articles】 /Page Order by: Asce Desc

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| F239.4

Climate Change Risks of Enterprises and Decision-making on Key Audit Matters

Yao Youfu, Xu Xiaoyu

Climate change risk response is a great challenge in global economic sustainable development and carbon neutrality management. Taking China’s A-share listed companies from 2016 to 2022 as...

First published at: Dec 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.06.006

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 06, pp. 78 - 92

| F239.4;F275

Can Critical Audit Matter Disclosure Inhibit the Tunneling of Controlling Shareholders? Evidence from Tunneling Critical Matters

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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doi:10.16538/j.cnki.jsufe.2022.05.007

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 05, pp. 92 - 107

| F230；F239

Exemption Effects of Key Audit Matters: Real Earnings Management and Differentiation in the Disclosure of Key Audit Matters

Huang Lianghua, Tang Xiaoyan

The earnings management through accruals is just paper work. In order to control the risk, auditors can require the accountants to adjust the accounts after communicating with managers. Ho...

First published at: Feb 01, 2021

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doi:10.16538/j.cnki.jfe.20200316.101

Journal of Finance and Economics, Vol. 47, Issue 02, pp. 139 - 153

| F275

Can New Auditing Standards Improve the Information Environment of the Capital Market? Based on the Accuracy of Analyst Earnings Forecast

Zhao Gang, Jiang Yujia, Ma Yang, et al

Traditional audit reports express audit opinions only by standardized texts, which makes them lack of value. In December 2016, the Ministry of Finance issues 12 new auditing standards, whi...

First published at: Sep 01, 2019

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doi:10.16538/j.cnki.jfe.2019.09.009

Journal of Finance and Economics, Vol. 45, Issue 09, pp. 114 - 126

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