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Influence of enterprise innovation on auditor behavior

Author

Listed:
  • Xing, Chunyu
  • Li, Xiaorui
  • Meng, Hang

Abstract

Enterprise innovation is accompanied by many uncertainties. This article studies the influence of enterprise innovation on auditor behaviors (e.g., fees, opinions, and quality). The results show that auditors tend to charge higher fees with increased enterprise innovation, but they are not inclined to issue non-standard opinions. Indeed, auditors will improve quality to cope with innovation, leading to decreased earnings management. The research on the economic consequences of enterprise innovation and auditor behavior has been expanded, which provides relevant references for businesses and authorities.

Suggested Citation

  • Xing, Chunyu & Li, Xiaorui & Meng, Hang, 2024. "Influence of enterprise innovation on auditor behavior," Finance Research Letters, Elsevier, vol. 67(PA).
    • Handle: RePEc:eee:finlet:v:67:y:2024:i:pa:s1544612324008389
    DOI: 10.1016/j.frl.2024.105808
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    References listed on IDEAS

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    1. Guo, Yixuan & Wang, Jian & Wang, Heng & Zhang, Fan, 2024. "The impact of big data tax collection and management on inefficient investment of enterprises — A quasi-natural experiment based on the golden tax project III," International Review of Economics & Finance, Elsevier, vol. 92(C), pages 678-689.
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    5. Zhang, Fan & Wu, Guanghao & Zhu, Ling & Zhang, Wenzhe, 2023. "The impact of fiscal squeeze on corporate tax avoidance behaviors: Evidence from the agricultural tax reform," Economic Analysis and Policy, Elsevier, vol. 79(C), pages 890-901.
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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Enterprise innovation; Audit fee; Audit opinion; Audit quality;
    All these keywords.

    JEL classification:

    • D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
    • L21 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Business Objectives of the Firm
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • O16 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Financial Markets; Saving and Capital Investment; Corporate Finance and Governance

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