Mostrando 261 - 280 Resultados de 1,915 Para Buscar '"Auditor"', tiempo de consulta: 0.47s Limitar resultados
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    por Wang, Xin, Song, Xiayun, Sun, Mingyang
    Publicado 2023
    “…The results show the following: (1) The better the ESG performance is, the lower the probability of a modified audit opinion on the part of the auditor will be. (2) Consideration of the auditor experience indicates that auditors who lack experience rely more heavily on information about a corporate ESG performance to make their opinion decisions. (3) The mechanism test demonstrated that a sound ESG performance improves the quality of its financial reporting, which, in turn, reduces the probability of the auditor issuing a modified audit opinion. …”
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    Online Artículo Texto
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    “…Based on the sample of major asset restructuring transactions of Shanghai and Shenzhen A-share listed companies from 2009 to 2018, this paper uses Logit model to examine the impact of auditors ’ cooperation experience with independent financial advisors on the reliability of performance commitments, and to examine the moderating effect of management overconfidence on the relationship between the two. …”
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    Online Artículo Texto
  6. 266
    “…It may serve for theoretical and practical assessment for auditors in the time of COVID-19, for example, evaluating how auditors conduct their work during the lockdown and how remote audit proficiency impacts the effort and performance of auditors. …”
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    Online Artículo Texto
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    Publicado 2016
    Libro
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    por García Rosas, Angélica
    Publicado 2001
    Tesis Libro
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