Proceedings of the 2022 International Conference on Bigdata Blockchain and Economy Management (ICBBEM 2022)

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Budget Analysis of Enterprise Accounting Audit Quality Under the Fluctuation of Economic Cycle Based on Big Data

Authors
Lixia Zeng1, Peng He2, *
1School of Economics and Management, Xiamen University of Technology, Xiamen, China
2School of Cultural Industry and Tourism, Xiamen University of Technology, Xiamen, China
*Corresponding author. Email: 258212045@qq.com
Corresponding Author
Peng He
Available Online 20 December 2022.
DOI
10.2991/978-94-6463-030-5_61How to use a DOI?
Keywords
Cycle Fluctuation; Accounting; Audit Quality; Problem; Budget; Big Data
Abstract

In the regulatory mechanism of capital market, audit is one of the important means to ensure the quality of capital information. Under the background of cyclical economic fluctuation, there are some problems in the audit quality budget of enterprise accounting. In addition to the change of company risk, the audit quality budget will also be interfered by the management of enterprise. In view of this, this paper attempts to verify the relationship between quality budget and risk of enterprise accounting audit under the fluctuation of economic cycle through empirical method and big data, so as to get specific solutions. The results show that the correlation between enterprise risk and audit quality budget has a positive impact on the upside and downside of the economy, and the risk of enterprises needs to be strictly controlled.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2022 International Conference on Bigdata Blockchain and Economy Management (ICBBEM 2022)
Series
Atlantis Highlights in Intelligent Systems
Publication Date
20 December 2022
ISBN
978-94-6463-030-5
ISSN
2589-4919
DOI
10.2991/978-94-6463-030-5_61How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Lixia Zeng
AU  - Peng He
PY  - 2022
DA  - 2022/12/20
TI  - Budget Analysis of Enterprise Accounting Audit Quality Under the Fluctuation of Economic Cycle Based on Big Data
BT  - Proceedings of the 2022 International Conference on Bigdata Blockchain and Economy Management (ICBBEM 2022)
PB  - Atlantis Press
SP  - 604
EP  - 613
SN  - 2589-4919
UR  - https://doi.org/10.2991/978-94-6463-030-5_61
DO  - 10.2991/978-94-6463-030-5_61
ID  - Zeng2022
ER  -