审计
会计
业务
质量审核
年度报告
精算学
回归分析
质量(理念)
统计
数学
哲学
认识论
作者
Yi Peng,Bowen Qi,Xin Yan
标识
DOI:10.54097/hbem.v11i.7934
摘要
Based on the gradual normalization of voluntary performance letter disclosure, this paper chooses the data of Chinese main board-listed companies from 2013 to 2020 and uses multiple regression analysis to explore the impact of preliminary annual results quality on audit fees and the regulating mechanism of property rights. The results show that the quality of preliminary annual results can assist auditors to assess audit risk levels, and then affect audit fees. In addition, in the periodic regression analysis, there is a significantly positive correlation between the preliminary annual results material misstatement and audit fee. By comparison, private enterprises have a more significant positive correlation between material misstatement and audit fees.
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