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Cai, C., Yang, L., Chen, X.Y. and Chen, Y.H. (2005) Empirical Analysis on the Influencing Factors of Audit Opinion Types of Listed Companies—Based on the Annual Report of a Shares in Shanghai and Stock Market in Shenzhen. Financial science, No. 1, 95-102.
AUTHORS: Bin Lu
ABSTRACT: The influencing factors of audit opinions have always been the focus area of academic research. This article categorizes research by Chinese and international scholars, and analyzes the research status of audit opinions. Starting from the factors that affect audit opinions, they are divided into two aspects: Chinese and international, and they are discussed in order to find the commonality and characteristics of related research and provide a reference for in-depth research on audit opinions.