西安石油大学学报（社会科学版）2023，Vol.32Issue(6)：45-53,9.
非金融企业影子银行化与审计师风险应对
Shadow Bankization of Non-financial Enterprises and Auditor's Risk Response
摘要
Abstract
With A-share non-financial listed enterprises from 2014 to 2021 as research samples,audi-tors'strategies to deal with the shadow banking of non-financial enterprises are explored.The research finds that the higher the degree of shadow banking,the higher the audit risk auditors think,so they will deal with the risk by appointing auditors with more industry expertise,charging high audit fees,and issuing non-standard audit opinions.Further research shows that the degree of marketization has a negative regulating effect on the shadow banking of non-financial enterprises and the risk response of auditors.In the heterogeneity analysis,compared with executives without financial background,auditors have more obvious risk coping behaviors to ex-ecutives with financial background,and there is no significant difference in audit fees,which is mainly reflected in auditor industry expertise and audit opinions.关键词
非金融企业/影子银行/审计风险Key words
non-financial enterprises/shadow banking/audit risk分类
管理科学引用本文复制引用
侯晓靖,刘文静..非金融企业影子银行化与审计师风险应对[J].西安石油大学学报（社会科学版）,2023,32(6):45-53,9.基金项目
陕西省软科学项目"陕西省领导干部自然资源资产离任审计的实施路径研究"(2022KRM005). （2022KRM005）
