The Impact of Corporate Financial Transparency on Audit Quality

Yubo Li
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Abstract

This paper explores the relationship between corporate financial transparency and audit quality. By analyzing financial reports and audit outcomes from multiple industries' publicly traded companies, the study reveals that companies with higher financial transparency typically have higher quality audits. Employing quantitative analysis methods, the paper validates how financial transparency acts as a catalyst for enhancing audit quality, providing empirical evidence for business management and policy makers.
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公司财务透明度对审计质量的影响
本文探讨了公司财务透明度与审计质量之间的关系。通过分析多个行业上市公司的财务报告和审计结果,研究揭示了财务透明度越高的公司通常审计质量越高。本文采用定量分析方法,验证了财务透明度如何成为提高审计质量的催化剂,为企业管理和政策制定者提供了经验证据。
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