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

| F239.6;F273.1

Digital-Real Industrial Technology Integration and Audit Pricing: Based on Empirical Evidence from China’s A-share listed companies

Xu Ningning, Liu Ting

As the foundation and primary driver of digital-real industry integration, digital-real industrial technology integration contributes to the high-quality development of the real economy. H...

First published at: Feb 01, 2026

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doi:10.16538/j.cnki.jsufe.2026.01.005

Journal of Shanghai University of Finance and Economics, Vol. 28, Issue 01, pp. 66 - 81

CORPORATE FINANCE | F270

Supplier Structure Changes and Audit Fees

Yuan Meng, Wang Zhongyang, Zhou Tao, et al

Enhancing the resilience of industrial and supply chains is a crucial aspect of constructing a new development paradigm. Against the backdrop of increasing supply chain instability, how au...

First published at: Dec 20, 2025

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doi:10.16538/j.cnki.fem.20250905.201

Foreign Economics & Management, Vol. 47, Issue 12, pp. 97 - 112

SPECIAL TOPIC | F270

Attention to Environmental Issues and Audit Fees: Empirical Evidence from Green Auditing

Wu Xiting, You Jiaxing

The implementation of environmental auditing standards has changed auditors’ external practice environment, requiring auditors to include enterprises’ environmental issues into the scope...

First published at: Oct 20, 2025

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doi:10.16538/j.cnki.fem.20250409.202

Foreign Economics & Management, Vol. 47, Issue 10, pp. 3 - 20

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

Wu Kaiwen

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

Sun Anqi

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