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

| D912.29;D913.99

Facing the Challenge: Improving the Supervisory Function of Audit Committees in Listed Companies

With the revision of the Company Law and its supporting rules, listed companies will now have audit committees fully take over the responsibilities of the supervisory board, becoming the s...

First published at: Feb 01, 2026

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doi:10.16538/j.cnki.jsufe.2026.01.010

Journal of Shanghai University of Finance and Economics, Vol. 28, Issue 01, pp. 141 - 152

| 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

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

| F832

Divergence among ESG Rating Agencies and Fund Investment Strategy Selection

Wang Lei, Li Kuan, Ding Lili

Enhancing the modern financial system and fully leveraging the “stabilizer” role of funds constitute a critical foundation for accelerating high-quality economic development. The accessi...

First published at: Oct 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.05.007

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 05, pp. 93 - 107

| F239.44;F812.7

Technology-empowered Auditing: The Market Economy Effect of Informationization Construction in Audit Institutions—Micro Evidence from the Pricing of Local Treasury Bond Issuance

Wang Yu, Wei Lai, Pan Jun

As the era evolves, digital transformation is profoundly reshaping the audit industry’s development landscape. “Technology-empowered Auditing” becomes the core driver of audit work in t...

First published at: Jun 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.03.008

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 03, pp. 109 - 123

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

CORPORATE GOVERNANCE | F270

Big Data Audit: Theoretical Framework, Research Progress, and Future Prospects

Xu Ronghua, Zhu Jing, Dai Xinyu

Big data audit is a novel auditing mode that applies emerging information technology to auditing business activities. In recent years, with increasing attention to big data audit, explorin...

First published at: Nov 20, 2024

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doi:10.16538/j.cnki.fem.20240724.201

Foreign Economics & Management, Vol. 46, Issue 11, pp. 122 - 137

| F239.4

Climate Change Risks of Enterprises and Decision-making on Key Audit Matters

Yao Youfu, Xu Xiaoyu

Climate change risk response is a great challenge in global economic sustainable development and carbon neutrality management. Taking China’s A-share listed companies from 2016 to 2022 as...

First published at: Dec 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.06.006

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 06, pp. 78 - 92