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

Marital Role Reversion and Auditor Choice in Family Firms

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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doi:10.16538/j.cnki.fem.20221228.202

Foreign Economics & Management, Vol. 45, Issue 11, pp. 62 - 78,96

| 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

| F270

A Research on the Role of Signature Auditor Partners’ Stability in the Use of Media Reports

Bi Xiuling, Liu Jie, Ai Qiang

Based on analyzing the different effects of different media reports on audit opinions and the role of signature auditor partners’ stability in the use of media reports, we find out that t...

First published at: Nov 01, 2019

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doi:10.16538/j.cnki.fem.20190703.001

Foreign Economics & Management, Vol. 41, Issue 11, pp. 28 - 40

| F239.43

Will the Surname Sharing of Auditors and CEOs Promote Mutual Intimacy and Favoritism?

Wang Qing, Wang Yangyang

Financial statements auditing is a significant mechanism to ensure accounting information quality, of which decision-making process is widely concerned by researchers. In recent years, the...

First published at: Oct 01, 2018

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doi:10.16538/j.cnki.jsufe.2018.05.007

Journal of Shanghai University of Finance and Economics, Vol. 20, Issue 05, pp. 87 - 99

| F239

The Signaling Effect of Party Organization Governance in SOEs: Analysis Based on Auditor Choice

Cheng Bo, Xuan Yang, Pan Fei

It is a distinctive institution that party organization members participate in operation and governance decisions by two-way access and cross appointment in state-owned enterprises (SOEs h...

First published at: Mar 03, 2017

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doi:10.16538/j.cnkij.fe.2017.03.006

Journal of Finance and Economics, Vol. 43, Issue 03, pp. 69 - 80

Does Auditor Industry Specialization Lead to the Reduction in Companies' Costs of Equity Capital?An Analysis Based on Legal Environment and the Nature of Property Rights

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Journal of Finance and Economics, Vol. 41, Issue 03, pp. 132 - 144

Auditor Location and Audit Pricing Strategy

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Journal of Finance and Economics, Vol. 40, Issue 09, pp. 121 - 132

On Dynamic Adjustment of Capital Structure in Listed Companies in China Based on a Multiple Threshold Model

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Journal of Finance and Economics, Vol. 38, Issue 11, pp. 82 - 92

Corporate Property Rights,Accounting Restatements and Auditor Switching:Evidence from Listed Companies in China

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Journal of Finance and Economics, Vol. 38, Issue 05, pp. 135 - 144

Auditor Switches,Timing and Investor Evaluation

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Journal of Finance and Economics, Vol. 38, Issue 03, pp. 60 - 70