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【With the same tag:【auditors】 Found 2 articles】 /Page Order by: Asce Desc

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CORPORATE GOVERNANCE | F270

The Spillover Effect of Audit Quality under the New Delisting Rules: Evidence from Shared Auditors

Ren Xiaoshu, Zhang Rui

As one of the fundamental institutional arrangements in the capital market, the delisting system has been progressively refined in recent years. Concurrently, auditors’ responsibilities a...

First published at: Sep 20, 2026

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doi:10.16538/j.cnki.fem.20260409.202

Foreign Economics & Management, Vol. 48, Issue 09, pp. 51 - 69

| 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

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