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  • May 30, 2024 | onlinelibrary.wiley.com | Liuchuang Li |Baolei Qi |Ping Zhang

    REFERENCES AICPA. (1983). Audit risk and materiality in conducting an audit (Statement on Auditing Standards No. 47). AICPA. (1968). Financial ratios, discriminant analysis and the prediction of corporate bankruptcy. Journal of Finance, 23(4), 589–609. , , & (2016). State liability regimes within the United States and auditor reporting. The Accounting Review, 91(6), 1545–1575. , , & (2001). Auditors' perceived business risk and audit fees: Analysis and evidence.

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