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【With the same tag:【审计费用】 Found 6 articles】 /Page Order by: Asce Desc

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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

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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

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doi:10.16538/j.cnki.fem.20210315.202

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

| F04

Listed Companies’ Networks and Firms’ Auditing Behaviors: Evidence from Textual Analysis on Annual Report

China is a highly relationship-based economy. The widely-used relationship-based transactions form the structure of the capital market and the behaviors of information intermediaries. Theo...

First published at: Jun 01, 2019

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doi:10.16538/j.cnki.jsufe.2019.03.006

Journal of Shanghai University of Finance and Economics, Vol. 21, Issue 03, pp. 74 - 90

| F275

Overcapacity and Auditing Governance: An Empirical Study Based on Risk Premium of Audit Fees

Since 1990s, due to the unique fiscal decentralization system, official promotion system, local government intervention and other institutional factors, China’s problem of overcapacity ha...

First published at: Apr 01, 2018

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doi:10.16538/j.cnki.jsufe.2018.02.002

Journal of Shanghai University of Finance and Economics, Vol. 20, Issue 02, pp. 25 - 38

| F270

Does Firms’ Stock Price Crash Risk Affect Audit Fees?

Chu Jian, Fang Junxiong

The global financial crisis in 2008 and the fluctuations in China’s stock market in 2015 by big margin underscore the significance to study stock price crash risk. The existing literature...

First published at: Sep 01, 2017

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doi:10.16538/j.cnki.fem.2017.09.007

Foreign Economics & Management, Vol. 39, Issue 09, pp. 83 - 97

Agency Costs,Management Ownership and Audit Quality

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Journal of Finance and Economics, Vol. 37, Issue 01, pp. 49 - 59

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