A Study of the Impact of the Implementation of the New Revenue Standards on Audit Quality
Abstract
applied in the listed businesses of “A+H” shares. Based on data from Chinese listed firms from 2015 to 2019, the paper
employs the double difference model for regression to investigate the impact mechanism of the new revenue standard
implementation on audit quality from the perspective of external information users. The empirical analysis concludes that
implementing the new revenue standard improves audit quality; that implementing the new revenue standard improves
accounting information comparability; and that accounting information comparability acts as a moderator between the new
revenue standard and audit quality
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DOI: https://doi.org/10.18686/aat.v5i4.2129
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