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Same Tag Articles
【With the same tag:【关键审计事项】 Found 3 articles】
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| 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
| 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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(1032.8 KB) |
ESI
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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(1131.1 KB) |
ESI
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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