Empirical Research on the Effect of Independent Audit Opinion on Trade Credit

Han Dongping; Yu Huaiyu

doi:10.1051/e3sconf/202125302070

Empirical Research on the Effect of Independent Audit Opinion on Trade Credit

Han Dongping
, Yu Huaiyu

School of Economics and Management, Harbin Institute of Technology Weihai

Research output: Contribution to journal › Conference article › peer-review

Abstract

This paper takes listed companies from 2014 to 2018 as a research sample. The results show that the independent audit opinion will affect the trade credit decision of the supplier to the enterprise. A good institutional environment can weaken the impact of non-standard independent audit opinion on the cost and scale of trade credit. And good industry environment can weaken the positive correlation between non-standard independent audit opinion and trade credit cost.

Original language	English
Article number	02070
Journal	E3S Web of Conferences
Volume	253
DOIs	https://doi.org/10.1051/e3sconf/202125302070
State	Published - 6 May 2021
Externally published	Yes
Event	2021 International Conference on Environmental and Engineering Management, EEM 2021 - Changsha, China Duration: 23 Apr 2021 → 25 Apr 2021

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10.1051/e3sconf/202125302070

Cite this

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title = "Empirical Research on the Effect of Independent Audit Opinion on Trade Credit",

abstract = "This paper takes listed companies from 2014 to 2018 as a research sample. The results show that the independent audit opinion will affect the trade credit decision of the supplier to the enterprise. A good institutional environment can weaken the impact of non-standard independent audit opinion on the cost and scale of trade credit. And good industry environment can weaken the positive correlation between non-standard independent audit opinion and trade credit cost.",

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N2 - This paper takes listed companies from 2014 to 2018 as a research sample. The results show that the independent audit opinion will affect the trade credit decision of the supplier to the enterprise. A good institutional environment can weaken the impact of non-standard independent audit opinion on the cost and scale of trade credit. And good industry environment can weaken the positive correlation between non-standard independent audit opinion and trade credit cost.

AB - This paper takes listed companies from 2014 to 2018 as a research sample. The results show that the independent audit opinion will affect the trade credit decision of the supplier to the enterprise. A good institutional environment can weaken the impact of non-standard independent audit opinion on the cost and scale of trade credit. And good industry environment can weaken the positive correlation between non-standard independent audit opinion and trade credit cost.

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DO - 10.1051/e3sconf/202125302070

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T2 - 2021 International Conference on Environmental and Engineering Management, EEM 2021

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Empirical Research on the Effect of Independent Audit Opinion on Trade Credit

Abstract

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