Ma, Xurui (2016) Quality of Internal Control of Listed Companies, Digital Level and CPA Audit Opinion. In: Proceedings of the 3rd International Conference on Big Data Economy and Information Management, BDEIM 2022, December 2-3, 2022, Zhengzhou, China.
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Abstract
The quality of an enterprise's internal control affects the audit workflow, as well as the choice of audit procedures and scope, and ultimately the audit opinion. This paper takes A-share listed companies in 2016-2020 as the research sample and constructs a regression model to test the relationship
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 16:20 |
| Last Modified: | 17 Apr 2026 03:01 |
| URI: | http://eprints.eai.eu/id/eprint/43348 |
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