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- W2373474885 abstract "The financial risk of enterprise directly influences the auditing investment and audit risk of certified public accountants(CPAs),which further influences their audit pricing levels.Taking Chinese listed logistics enterprises in Shenzhen and Shanghai stock exchanges from 2007 to 2009 as research samples,the authors empirically study the relationship between the financial risk of listed logistics enterprise and audit pricing of CPAs.Results show that audit pricing has significant negative correlation with return rate of total assets,while significant positive correlation exists between audit pricing and turnover ratio of current asset,turnover ratio of total asset and asset-liability ratio." @default.
- W2373474885 created "2016-06-24" @default.
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- W2373474885 date "2013-01-01" @default.
- W2373474885 modified "2023-09-23" @default.
- W2373474885 title "An Empirical Study on the Relationship between the Financial Risk and the Audit Pricing of Listed Logistics Enterprises" @default.
- W2373474885 hasPublicationYear "2013" @default.
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