Open Access
E3S Web Conf.
Volume 214, 2020
2020 International Conference on Energy Big Data and Low-carbon Development Management (EBLDM 2020)
Article Number 02022
Number of page(s) 9
Section Machine Learning and Energy Industry Structure Forecast Analysis
Published online 07 December 2020
  1. Simunic, D.A.. (1980). The pricing of audit services: theory and evidence. J. Journal of Accounting Research, Vol. 18 Iss. 1: 161-190. [Google Scholar]
  2. Hay, D.C., Knechel, W.R., & Wong N. (2006). Audit fees: A meta-analysis of the effect of supply and demand attributes. J. Contemporary Accounting Research, Vol. 23 Iss. 1: 141-191. [Google Scholar]
  3. Fields, L.P., Fraser, D.R., & Wilkins, M.S. (2004). An investigation of the pricing of audit services for financial institutions. J. Journal of Accounting and Public Policy, Vol. 23 Iss. 1: 53-77. [Google Scholar]
  4. Wu Lina, (2003). The Determinants of Audit Fee: Evidence from Chinese Stock Market’s First time Disclosure of Audit Fee. J. China Accounting Review, Vol. 1, No. 1: 113-128. [Google Scholar]
  5. Pan Keqin, (2008). Corporate Governance, Audit Risk and Audit Pricing: Empirical Evidence Based on CCGINK. J. Nankai Management Review, Vol. 11, No. 1: 106-112. [Google Scholar]
  6. Gai Di, Sheng Changyan, (2013), Influence of Defect and Correction of Internal Control on Audit Fees: Data form China A-Share Listed Companies, J. Journal of Audit and Economic Research, Vol. 28, No. 3: 21-27. [Google Scholar]
  7. Vera Palea, (2014), Fair value accounting and its usefulness to financial statement users, J. Journal of Financial Reporting and Accounting, Vol. 12 Iss. 2: 102-116. [Google Scholar]
  8. Bratten B., Gaynor, L.M., McDaniel L., Montague, N.R., & Sierra, G.E. (2013). The audit of fair values and other estimates: The effects of underlying environmental, task, and auditor-specific factors. J. Auditing: A Journal of Practice and Theory, Vol. 32 (Supplement No. 1): 7-44. [Google Scholar]
  9. Yang Shuhuai, (2013), Influence of Fair Value Measurement on Auditing Fee and Auditing Quality: An Empirical Analysis of A-Share Listed Companies during 2003-2010, J. Contemporary Financial Magazine, Iss. 2: 119-129. [Google Scholar]
  10. Hao Yugui, Zhao Kuankuan, Hao zheng, (2014), Research on Fair Value. Fluctuation of Assets’ Value and Audit Fees: Based on the Empirical Evidences of Listed Companies in ShangHai and ShenZhen Stock Markets from 2009 to 2012, J. Journal of Nanjing Audit University, Iss. 1: 97-106. [Google Scholar]
  11. Wang Shouhai, Liu Zhiqiang, (2017), Fair Value, Industry Expertise and Audit Fees. J. Journal of audit research. Iss. 2: 48-56. [Google Scholar]
  12. Ettredge M., Xu Y., & Yi H. (2014). Fair value measurements and audit fees: Evidence from the banking industry. J. Auditing: A Journal of Practice and Theory, Vol. 33 Iss. 3: 33-58. [Google Scholar]
  13. Zhu Song, Xu Haofeng, Wang Shuang, (2010). Audit Pricing under the Fair Value Principle, J. Journal of audit and economic research, Vol. 25, Iss. 4: 29-36. [Google Scholar]
  14. Ma Jianwei, Yang Yajun, Huang Wen, (2012). Research on the Correction between Classification of Financial Assets Measured by Fair Value and Audit Fee Evidence. J, Journal of central university of finance and economics, Iss. 11: 85-90. [Google Scholar]
  15. Cai Li, Tang Jiawei, Cai cun. (2018). Fair Value Measurement, Earnings Management, and Auditor Coping Strategies. J, Journal of Accounting Research, Iss. 11: 85-91. [Google Scholar]
  16. Melek Akgun, Davut Pehliranli and Meltem Gurunlu. 2011. A Process Design for Auditing Fair Value. J. Intermational Jourmal of Economics and Finance, Vol. 3 Iss. 3: 160-166. [Google Scholar]
  17. Dechow PM., Myers L.A., Shakespeare C. (2010). Fair value accounting and gains from asset securitizations: a convenient earnings management tool with compensation side-benefits. J. Journal of Accounting and Economics, Vol. 49, Iss. 1: 2-25. [Google Scholar]
  18. Chang Joon Song., Wayne B.Thomas, Han Y.i. Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms. J. The Accounting Review Vol. 85, No. 4: 1375-1410. [Google Scholar]

Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.

Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.

Initial download of the metrics may take a while.