| Issue |
E3S Web Conf.
Volume 253, 2021
2021 International Conference on Environmental and Engineering Management (EEM 2021)
|
|
|---|---|---|
| Article Number | 02070 | |
| Number of page(s) | 5 | |
| Section | Big Data Environment Management Application and Industry Research | |
| DOI | https://doi.org/10.1051/e3sconf/202125302070 | |
| Published online | 06 May 2021 | |
Empirical Research on the Effect of Independent Audit Opinion on Trade Credit
1 School of Economics and Management Harbin Institute of Technology Weihai China
2 School of Economics and Management Harbin Institute of Technology Weihai China
a handongping@hit.edu.cn
b* Corresponding author: yuhuaiyu1005@163.com
This paper takes listed companies from 2014 to 2018 as a research sample. The results show that the independent audit opinion will affect the trade credit decision of the supplier to the enterprise. A good institutional environment can weaken the impact of non-standard independent audit opinion on the cost and scale of trade credit. And good industry environment can weaken the positive correlation between non-standard independent audit opinion and trade credit cost.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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