监管风险与关键审计事项的质量：基于审计师披露动机的分析

IF 1.8 3区经济学 Q2 ECONOMICS

Applied Economics Pub Date : 2024-06-28 DOI:10.1080/00036846.2024.2372479

Yidi Fu, Xianpei Lv, Tianjiao Zheng

引用次数: 0

摘要

本研究从审计师动机的角度，探讨监管风险对关键审计事项（KAMs）质量的影响。采用 STATA 对关键审计事项的质量进行回归分析。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Regulation risk and the quality of key audit matters: an analysis based on the auditor’s disclosing motivation

This research investigates the effect of regulatory risk on the quality of key audit matters (KAMs) through the lens of the auditors’ motivations. Employing STATA to conduct regression analysis on ...

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来源期刊

Applied Economics ECONOMICS-

CiteScore

3.80

自引率

4.50%

发文量

525

期刊介绍： Applied Economics is a peer-reviewed journal encouraging the application of economic analysis to specific problems in both the public and private sectors. It particularly fosters quantitative studies, the results of which are of use in the practical field, and thus helps to bring economic theory nearer to reality. Contributions which make use of the methods of mathematics, statistics and operations research will be welcomed, provided the conclusions are factual and properly explained.