Influence of enterprise innovation on auditor behavior

Chunyu Xing, Xiaorui Li and Hang Meng

Finance Research Letters, 2024, vol. 67, issue PA

Abstract: Enterprise innovation is accompanied by many uncertainties. This article studies the influence of enterprise innovation on auditor behaviors (e.g., fees, opinions, and quality). The results show that auditors tend to charge higher fees with increased enterprise innovation, but they are not inclined to issue non-standard opinions. Indeed, auditors will improve quality to cope with innovation, leading to decreased earnings management. The research on the economic consequences of enterprise innovation and auditor behavior has been expanded, which provides relevant references for businesses and authorities.

Keywords: Enterprise innovation; Audit fee; Audit opinion; Audit quality (search for similar items in EconPapers)
JEL-codes: D21 L21 M21 O16 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:67:y:2024:i:pa:s1544612324008389

DOI: 10.1016/j.frl.2024.105808

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