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AUDITORS: 作品数：31被引量：56H指数：4; 导出分析报告; 相关领域：经济管理更多>>; 相关作者：庾慧阳更多>>; 相关机构：娄底职业技术学院中国人民银行大连理工大学上海交通大学更多>>; 相关期刊：《China Standardization》《China's Foreign Trade》《Computers, Materials & Continua》《Journal of Modern Accounting and Auditing》更多>>; 相关基金：国家自然科学基金国家社会科学基金更多>>

Trusted Certified Auditor Using Cryptography for Secure Data Outsourcing and Privacy Preservation in Fog-Enabled VANETs: 《Computers, Materials & Continua》2024年第5期3089-3110,共22页Nagaraju Pacharla K.Srinivasa Reddy; With the recent technological developments,massive vehicular ad hoc networks(VANETs)have been established,enabling numerous vehicles and their respective Road Side Unit(RSU)components to communicate with oneanother.Th...; 关键词：Vehicular ad-hoc networks data outsourcing privacy preservation CRYPTOGRAPHY keys trusted certified auditors data security

Man&Machine:Artificial Intelligence’s Role in Shaping Auditor’s Professional Scepticism: 《Journal of Modern Accounting and Auditing》2024年第4期171-181,共11页Ilyass Chaker; This study aims to investigate how auditors’reliance on artificial intelligence(AI)impacts their professional scepticism in the French auditing profession.While artificial intelligence offers benefits,like improved a...; 关键词：artificial intelligence automated tools SCEPTICISM due professional care

Do investors care about auditor assignments?Evidence from last-minute changes to signing auditors: 《China Journal of Accounting Research》2024年第1期132-156,共25页Yangyang Wang Yiqun Xie Huanmin Yan Rui Zhang; support from the National Natural Science Foundation of China(Grants No.72362023 and No.72062020);Social Science Foundation for Youth of Jiangxi Province(Grant No.23GL31);Jiangxi University of Finance and Economics“Class A”Discipline Innovation Team(Capital Market Financial Behavior Innovation Team).; Against the background of China’s strengthening of finance and accounting supervision,this study examines the practice among listed companies of changing signing auditors at the last minute and explores whether Chine...; 关键词：Annual Financial Report Auditing Changing Signing Auditors at the Last Minute Market Response Financial Statement Quality

Do supply shocks in the audit partner labor market affect auditor choice?Evidence from a quasi-natural experiment: 《China Journal of Accounting Research》2022年第1期5-25,共21页Yanming Cao Zhuoan Feng; We examine whether supply shocks in the audit partner labor market induce clients to switch audit partners.We argue that audit partners in their early careers(i.e.,junior partners)charge low audit fees to attract clie...; 关键词：Audit partner labor market Audit fees Auditor switch Big4 auditors Supply shock of audit labor market

Quality in Independent Auditing:A Research on Auditors: 《Journal of Modern Accounting and Auditing》2020年第12期534-541,共8页Burcu Dogan Cuma Ercan; The aim of this study is to determine the opinion related to the audit quality of independent auditors in Turkey.For this purpose,a study was carried out on the auditors operating in the TRC 1 region and having an aud...; 关键词：independent audit audit quality AUDITOR

The effect of shared auditors in the supply chain on cost stickiness被引量：9: 《China Journal of Accounting Research》2019年第4期337-355,共19页Chun Cai Qianwen Zheng Lei Zhu; the National Social Science Foundation of China(Major Project 13&ZD146);the Fundamental Research Funds for the Central Universities of China(No.JBK19072018153)for their support.; Do supply chain audits have real effects?We focus on the effect of shared auditors in the supply chain on corporate cost stickiness.When a supplier shares auditors with its customers,the shared auditors provide inform...; 关键词：SHARED AUDITORS COST STICKINESS Management expectations Information ENVIRONMENT Supply CHAIN

Green Light for PPP on German Motorways?: 《Frontiers of Law in China-Selected Publications from Chinese Universities》2019年第3期311-334,共24页Hartmut Bauer Michael Meier; While public-private partnerships(PPPs)have surged worldwide since the 1990s,they have been met with growing skepticism during the last years.A recent revision of Germany's constitutional rules on motorway constructio...; 关键词：publicization remunicipalization recommunalization NATIONALIZATION renationalization public-private partnerships PPPs PRIVATIZATION motorways infrastructure construction toll ECONOMIC efficiency COURT of AUDITORS DEBT ceiling ECONOMIC impact analysis

Identity-based public auditing for cloud storage systems against malicious auditors via blockchain被引量：20: 《Science China(Information Sciences)》2019年第3期41-56,共16页Jingting XUE Chunxiang XU Jining ZHAO Jianfeng MA; supported by National Key R&D Program of China (Grant No. 2017YFB0802000); National Natural Science Foundation of China (Grant No. 61370203); Cloud storage systems provide users with convenient data storage services, which allow users to access and update outsourced data remotely. However, these cloud storage services do not guarantee the integrity of the d...; 关键词：cloud storage PUBLIC integrity AUDITING IDENTITY-BASED CRYPTOGRAPHY blockchain security analysis

Auditor human capital and financial misstatement:Evidence from China被引量：1: 《China Journal of Accounting Research》2018年第4期279-305,共27页Xingqiang Du Jingwei Yin Fei Hou; financial support from the National Natural Science Foundation of China(approval numbers:NSFC-71790602; NSFC-71572162);the Key Project of Key Research Institute of Humanities and Social Science in the Ministry of Education(approval number:16JJD790032); In this study, we examine whether education, as an important component of the human capital of auditors, is related to the occurrence of financial misstatement, and investigate the moderating effect of professional ex...; 关键词：AUDITOR human CAPITAL FINANCIAL misstatement Education level Professional experience SIGNING AUDITORS

Is the quality of female auditors really better? Evidence based on the Chinese A-share market被引量：4: 《China Journal of Accounting Research》2018年第4期325-350,共26页Shixin Yang Yunguo Liu Qiongdan Mai; supported by grants from the National Natural Science Foundation of China(Project Nos.71572197,71372150,71461001 and 71790603);Key projects of Planning leading Group Office of philosophy and Social Science of Guangxi Zhuang Autonomous region–China(Project No.15AGL001);General Project of Humanities and Social Sciences Research Project of Education Department of Guangxi Zhuang Autonomous region–China(Project No.YB2014346);Special Support Program of the National Accounting Leadership Project of the Ministry of Finance of China(2016); Unlike previous studies in which a single index was used to measure audit quality, this study establishes a new comprehensive index to measure audit quality via Discretionary Accrual, as estimated by Jones' basic mode...; 关键词：AUDITOR CHARACTERISTICS Sex DIFFERENCE Gender DIFFERENCE AUDIT QUALITY Personal CHARACTERISTICS

AUDITORS