IDEAS home Printed from https://ideas.repec.org/a/eee/finlet/v67y2024ipas1544612324008389.html
   My bibliography  Save this article

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
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1544612324008389
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.frl.2024.105808?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:finlet:v:67:y:2024:i:pa:s1544612324008389. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/frl .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.