Audit Report Behavior in the Chinese Securities Market: A Regulatory Perspective

Author: Li Shuang Wu Xi
Publisher:
Publish Date: 2003-04-01
Features: This book has the following characteristics: First, it focuses on the audit report behavior in China's securities market. It can be said that research on audit reports in the securities market has been going on for some years, but it is still rare in China to regard the audit report of certified public accountants as a behavioral outcome and analyze the influencing factors of this behavior. Second, it focuses on the regulatory perspective. In recent years, independent audit has played an indispensable positive role in the development of China's capital market, but it cannot be denied that there are also some problems, especially in terms of audit independence and audit quality. Around this focus, regulatory departments are also constantly thinking and formulating corresponding countermeasures. Third, it focuses on empirical research and is closely integrated with normative research.