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Same Tag Articles
【With the same tag:【审计风险】 Found 5 articles】
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| 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
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(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
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(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
| F275.1
Intra-group Debt Guarantees and Audit Pricing: Risk Diffusion or Risk Neutralization
Huang Xianhuan
,
Wang Yao
From the perspective of the groups formed by listed companies and their subsidiaries, there may be “risk diffusion” effect and “risk neutralization” effect in the debt guarantee of lis...
First published at: Jan 01, 2021
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(755.8 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2021.01.008
Journal of Shanghai University of Finance and Economics
, Vol. 23, Issue 01
, pp. 107 - 121
| F275.5
Venture Capital, Internal Control and Audit Pricing
Quan Xiaofeng
,
Xu Xingmei
Using hand-collected data of venture capital share ownership and attribute characteristics, this paper systematically analyzes the relationship between venture capital, internal control an...
First published at: Jun 03, 2017
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(1525.5 KB) |
ESI
doi:
10.16538/j.cnki.jfe.2017.06.011
Journal of Finance and Economics
, Vol. 43, Issue 06
, pp. 132 - 144
风险导向的审计准则是否提高了注册会计师的风险敏感性?
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(7898.8 KB) |
ESI
Journal of Finance and Economics
, Vol. 41, Issue 09
, pp.
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