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Chinese companies’ transparency under sustainable development goals: the role of asset impairment and biological assets in audit
16 references·0 citing·44 second hop
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References

  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 2001Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence760 cited
  • 2007Audit effort and earnings management695 cited
  • 2009The Demand for Financial Statements in an Unregulated Environment: An Examination of the Production and Use of Financial Statements by Privately Held Small Businesses365 cited
  • 2008Internal Control Quality and Audit Pricing under the Sarbanes-Oxley Act270 cited
  • 2008Belief-Function Formulas for Audit Risk109 cited
  • 2020Formation of Global Competitive Enterprise Environment Based on Industry 4.0 Concept86 cited
  • 2010Audit committee financial expertise and misappropriation of assets79 cited
  • 2015The Earnings Quality Information Content of Dividend Policies and Audit Pricing59 cited
  • 2017Theoretical and methodical principles of managing enterprise sustainable development46 cited
  • 2021The impact of client use of blockchain technology on audit risk and audit approach—An exploratory study46 cited
  • 2020Main Effects of Mergers and Acquisitions in International Enterprise Activities42 cited
  • 2011Discussion of The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms

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39 cited
  • 2016KNOWLEDGE MANAGEMENT SYSTEMS: ISSUES IN ENTERPRISE HUMAN CAPITAL MANAGEMENT IMPLEMENTATION IN TRANSITION ECONOMY38 cited
  • 2013Sustainable development of a company: building of new level relationship with the consumers of XXI century38 cited
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