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【With the same tag:【audit pricing】 Found 5 articles】 /Page Order by: Asce Desc

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CORPORATE FINANCE | F270

Conduit Business Regulation and Audit Pricing: Evidence from the New Rules on Assets Management

Zeng Ceng, He Siyi

Enterprises use complex conduit business financing to conceal their actual liability levels, which not only reduces the quality of accounting information, but also leads to a serious under...

First published at: Sep 20, 2025

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doi:10.16538/j.cnki.fem.20250409.201

Foreign Economics & Management, Vol. 47, Issue 09, pp. 137 - 152

CORPORATE GOVERNANCE | F270

Can Pricing Deregulation Lead to an Improvement in the Efficiency and Quality of Auditing Services?

Deng Tingyou, Chen Songsheng

This paper takes listed companies from 2010 to 2019 as the sample to explore the impact of pricing deregulation in the audit market on audit efficiency and quality. The results show that a...

First published at: Mar 20, 2025

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doi:10.16538/j.cnki.fem.20241024.202

Foreign Economics & Management, Vol. 47, Issue 03, pp. 70 - 82

| F239.4;F275

Normalization of Tax Enforcement and Audit Pricing : A Quasi-natural Experiment Based on the Tax Administrative Penalty Discretion Standards

Tang Xiaojian, Du Dongying, Zhang Junsheng, et al

The important action in the taxation area has been asked to implement the tax administrative penalty discretion standards as an important reform of local taxation department enforcement in...

First published at: Apr 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.02.002

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 02, pp. 18 - 29,77

| 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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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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doi:10.16538/j.cnki.jfe.2017.06.011

Journal of Finance and Economics, Vol. 43, Issue 06, pp. 132 - 144

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