Proceedings of the 2022 3rd International Conference on Big Data and Social Sciences (ICBDSS 2022)

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Empirical Study on Work Pressure, Regional Differences and Audit Quality Based on Big Data

Authors
Haihong Li1, *, Yuanyuan Yang1
1School of Economics and Management, Beijing University of Chemical Technology, Beijing, China
*Corresponding author. Email: lihh@mail.buct.edu.cn
Corresponding Author
Haihong Li
Available Online 27 December 2022.
DOI
10.2991/978-94-6463-064-0_76How to use a DOI?
Keywords
Audit Quality; Work Pressure; Regional Differences; Signing CPA
Abstract

As an important monitoring mechanism for company management, the quality of audit affects the achievement of audit business objectives. In this paper, we selected A-share listed companies in China from 2015–2019 as the research sample, used the analysis method of multiple linear regression, and conducted correlation analysis and robustness test by stata 16 software to empirically study the impact of work pressure and regional differences on audit quality. The main findings are as follows: (1) Work pressure of signing CPA has negative impact on audit quality. (2) Regional differences in signing CPA have negative impact on audit quality. (3) Regional differences in signing CPA enhance the negative impact of work stress on audit quality. Finally, the paper makes recommendations from three aspects: accounting firms, government at all levels and audited entities.

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 2022 3rd International Conference on Big Data and Social Sciences (ICBDSS 2022)
Series
Atlantis Highlights in Computer Sciences
Publication Date
27 December 2022
ISBN
10.2991/978-94-6463-064-0_76
ISSN
2589-4900
DOI
10.2991/978-94-6463-064-0_76How 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  - Haihong Li
AU  - Yuanyuan Yang
PY  - 2022
DA  - 2022/12/27
TI  - Empirical Study on Work Pressure, Regional Differences and Audit Quality Based on Big Data
BT  - Proceedings of the 2022 3rd International Conference on Big Data and Social Sciences (ICBDSS 2022)
PB  - Atlantis Press
SP  - 737
EP  - 745
SN  - 2589-4900
UR  - https://doi.org/10.2991/978-94-6463-064-0_76
DO  - 10.2991/978-94-6463-064-0_76
ID  - Li2022
ER  -