Proceedings of the 3rd International Conference on Digital Economy and Computer Application (DECA 2023)

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Research on the influence of chain shareholders on auditor behavior-An empirical study based on Logistic and Ols regression analysis

Authors
Xiuying He1, Xinxin Li1, *
1School of Economics, Bohai University, Jinzhou, China
*Corresponding author. Email: 1941127808@qq.com
Corresponding Author
Xinxin Li
Available Online 4 December 2023.
DOI
10.2991/978-94-6463-304-7_17How to use a DOI?
Keywords
chain shareholders; audit behavior; audit expenses; audit opinions; real earnings management; regression analysis; Stata16
Abstract

Based on the real situation of China's capital market, this paper takes non-financial listed companies in Shanghai and Shenzhen from 2007 to 2021 as samples to explore the impact of chain shareholders from the perspective of auditor behavior. Using Stata16 software for data processing, Logistic and Ols regression results show that chain shareholders achieve portfolio value maximization through the "collusion effect", which would intensify the manipulation of real earnings management of enterprises, Risk premium would lead auditors to demand higher fees, andthey are motivated to issue non-standard audit opinion reports in order to maintain their own reputation and reduce potential litigation risk. This study has not only enriched the research literature in the field of audit behavior influencing factors and economic consequences of chain shareholders, but also provided a new perspective for auditors to pay attention to the potential audit risks of chain shareholders in the process of implementing audit procedures.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 3rd International Conference on Digital Economy and Computer Application (DECA 2023)
Series
Atlantis Highlights in Computer Sciences
Publication Date
4 December 2023
ISBN
10.2991/978-94-6463-304-7_17
ISSN
2589-4900
DOI
10.2991/978-94-6463-304-7_17How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Xiuying He
AU  - Xinxin Li
PY  - 2023
DA  - 2023/12/04
TI  - Research on the influence of chain shareholders on auditor behavior-An empirical study based on Logistic and Ols regression analysis
BT  - Proceedings of the 3rd International Conference on Digital Economy and Computer Application (DECA 2023)
PB  - Atlantis Press
SP  - 146
EP  - 152
SN  - 2589-4900
UR  - https://doi.org/10.2991/978-94-6463-304-7_17
DO  - 10.2991/978-94-6463-304-7_17
ID  - He2023
ER  -