Research on the Risk Factors of Material Misstatement of Listed Companies in China

DOI

10.2991/assehr.k.210519.200How to use a DOI?

Keywords

Audit; listed companies, risk of material misstatement, influencing factors, empirical research

Abstract

Since the 21st century, with the rapid development of the global economy, economic business is complex and diverse. At the same time, financial fraud and audit failure cases occur frequently at home and abroad. Under the modern risk oriented audit mode, the identification, evaluation and response of the risk of material misstatement become the key to reduce the audit risk. This paper selects nine factors that are expected to have a significant impact on the risk of material misstatement of Listed Companies in China as the independent variables of the empirical study, takes the risk level of material misstatement of Listed Companies in China as the dependent variable of the empirical study, and selects 733 listed companies with non-standard audit opinions from 2016 to 2019 as the research samples to describe the research data The results of empirical research are as follows: statistical analysis, correlation analysis and multiple regression analysis.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Lan Wang
AU  - He Zhang
PY  - 2021
DA  - 2021/05/20
TI  - Research on the Risk Factors of Material Misstatement of Listed Companies in China
BT  - Proceedings of the 7th International Conference on Humanities and Social Science Research (ICHSSR 2021)
PB  - Atlantis Press
SP  - 1001
EP  - 1005
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210519.200
DO  - 10.2991/assehr.k.210519.200
ID  - Wang2021
ER  -