An Empirical Study on the Influence of Consolidated Financial Statement’s Amplification Effect on Audit Fees
As the investing enterprise brings the invested enterprise into the consolidation scope, the number of the items in the consolidated financial statements is enlarged relative to the parent company’s financial statements, which is called the amplification effect of the consolidated financial statemen...
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Main Authors: | Ximing Zhan, Mengying Zhao, Lijuan Yan |
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Format: | Article |
Language: | English |
Published: |
Wiley
2022-01-01
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Series: | Discrete Dynamics in Nature and Society |
Online Access: | http://dx.doi.org/10.1155/2022/4691533 |
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