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Same Tag Articles
【With the same tag:【审计意见】 Found 9 articles】
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| F270
A Research on the Role of Signature Auditor Partners’ Stability in the Use of Media Reports
Bi Xiuling
,
Liu Jie
,
Ai Qiang
Based on analyzing the different effects of different media reports on audit opinions and the role of signature auditor partners’ stability in the use of media reports, we find out that t...
First published at: Nov 01, 2019
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(659.4 KB) |
ESI
doi:
10.16538/j.cnki.fem.20190703.001
Foreign Economics & Management
, Vol. 41, Issue 11
, pp. 28 - 40
| F239
The Investigation on Opinion Shopping Before the Implementation of Equity Incentives
Xie Yuhui
,
Liu Wenjun
,
Shi Dejin
The provision of Measures for the Administration of Equity Incentive of Listed Companies (Trial) stipulates the listed companies that intend to implement equity incentives cannot have an a...
First published at: Nov 01, 2018
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(1147.7 KB) |
ESI
doi:
10.16538/j.cnki.jfe.2018.11.003
Journal of Finance and Economics
, Vol. 44, Issue 11
, pp. 33 - 46
| F239.43
Will the Surname Sharing of Auditors and CEOs Promote Mutual Intimacy and Favoritism?
Wang Qing
,
Wang Yangyang
Financial statements auditing is a significant mechanism to ensure accounting information quality, of which decision-making process is widely concerned by researchers. In recent years, the...
First published at: Oct 01, 2018
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(809.6 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2018.05.007
Journal of Shanghai University of Finance and Economics
, Vol. 20, Issue 05
, pp. 87 - 99
| F230;F832.5
The Information Risk of Earnings Management, Performance Volatility, and Audit Opinions: How to Escape from Listed Companies with Extremely Suspect Earnings Management?
Zeng Xueyun
,
Lu Zhengfei
This paper places emphasis on how the information risk related to earnings management affects the publication of audit opinions.Using the sample of the A-share Chinese listed companies fro...
First published at: Aug 01, 2016
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(1310.9 KB) |
ESI
doi:
10.16538/j.cnki.jfe.2016.08.012
Journal of Finance and Economics
, Vol. 42, Issue 08
, pp. 133 - 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.
Can Political Connection Realize Opinion Shopping?——A Perspective of Investors Protection
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(5522.5 KB) |
ESI
Journal of Finance and Economics
, Vol. 36, Issue 11
, pp. 105 - 115
Audit Materiality Level,Accounting Firm Size and Audit Opinion
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(6440.7 KB) |
ESI
Journal of Finance and Economics
, Vol. 35, Issue 01
, pp. 38 - 49
Economic Consequence of the Revision on Audit Report Standard: Empirical Evidence from Capital Market
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(7483.8 KB) |
ESI
Journal of Finance and Economics
, Vol. 32, Issue 12
, pp. 77 - 88
Earnings Management and Audit Opinions:An Empirical Study Based on Non-operating Earnings
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(1499.9 KB) |
ESI
Journal of Finance and Economics
, Vol. 30, Issue 11
, pp. 127 - 136
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