A Study on the Relationship among the Quality of Information Disclosure, Audit Risk, and Audit Pricing——Empirical Evidence Based on the A-Share Listed Companies of Shenzhen Securities Exchange
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A Study on the Relationship among the Quality of Information Disclosure, Audit Risk, and Audit Pricing——Empirical Evidence Based on the A-Share Listed Companies of Shenzhen Securities Exchange
GAO Wan-qing
School of Finance, Henan University of Economics and Law, Zhengzhou 450046, China
Abstract This paper adopts the listed company’s score of information disclosure checked and publicized by Shenzhen Securities Exchange as the substitution of corporate governance, and analyzes the relations among corporate governance, quality of information disclosure, audit risk, and audit pricing. It finds that the higher the score of information disclosure, the lower the audit pricing, and the above relationship is stronger among the listed companies audited by the big auditors. This paper argues that the corporate governance affects or partially decides the audit price, and the big auditors are more sensitive to the risk originated from corporate governance, and the reason might be that the risk-oriented audit conception has been accepted and adopted by the big auditors earlier than small auditors, and the big auditors’ ability of identifying and handling the audit risk is more strong.
GAO Mo-Jing. A Study on the Relationship among the Quality of Information Disclosure, Audit Risk, and Audit Pricing——Empirical Evidence Based on the A-Share Listed Companies of Shenzhen Securities Exchange. Economic Survey, 2014, 31(4): 0150.
2014, Vol. 31 
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