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Enterprise innovation and audit pricing: An evidence study from China's A-share listed companies

PloS one, 2024-03, Vol.19 (3), p.e0300137-e0300137 [Peer Reviewed Journal]

Copyright: © 2024 Zhang et al. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. ;COPYRIGHT 2024 Public Library of Science ;2024 Zhang et al 2024 Zhang et al ;ISSN: 1932-6203 ;EISSN: 1932-6203 ;DOI: 10.1371/journal.pone.0300137 ;PMID: 38466695

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  • Title:
    Enterprise innovation and audit pricing: An evidence study from China's A-share listed companies
  • Author: Zhang, Li ; Su, Wunhong ; Liu, Shanqiu
  • Subjects: Accounting and auditing ; Biology and Life Sciences ; Business enterprises ; China ; Economic aspects ; Economic development ; Evaluation ; Fees and Charges ; Financial Statements ; Forecasts and trends ; Innovations ; Investments ; Physical Sciences ; Research and Analysis Methods ; Science Policy ; Social Sciences ; Technological innovations
  • Is Part Of: PloS one, 2024-03, Vol.19 (3), p.e0300137-e0300137
  • Description: Driven by innovation strategy, Chinese enterprises' innovation investment, and research and development capability have been continuously improved, and the audit risk caused by this has attracted widespread attention from the academic community. This study takes China's A-share listed companies from 2013 to 2021 as samples to empirically test the relationship between innovation input and audit pricing of Chinese enterprises. Research shows that the higher the innovation investment, the higher the audit cost. High-quality corporate governance, sufficient research and development personnel, research and development subsidies, and operating cash flow can all play a negative moderating role. A good innovation environment will weaken the positive influence between innovation input and audit fees. This study theoretically confirms the risk-oriented audit pricing mechanism, which is of great significance for optimizing enterprise innovation risk management and improving audit service levels.
  • Publisher: United States: Public Library of Science
  • Language: English
  • Identifier: ISSN: 1932-6203
    EISSN: 1932-6203
    DOI: 10.1371/journal.pone.0300137
    PMID: 38466695
  • Source: Geneva Foundation Free Medical Journals at publisher websites
    MEDLINE
    PubMed Central
    Public Library of Science
    ProQuest Central
    DOAJ Directory of Open Access Journals
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