The Public Health Events on the Audit Behavior and the Audit Quality: An Empirical Study

Yao Ouyang; Xueqin Cai; Zongyi Wang

doi:10.00000/TSSC.2024.100001

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2024, Volume 1, Issue 1: 1-8. DOI: 10.00000/TSSC.2024.100001

Research Article | 5 January 2024

The Public Health Events on the Audit Behavior and the Audit Quality: An Empirical Study

Yao Ouyang 1

Xueqin Cai 1

Zongyi Wang 2 *

1 Software Engineering Institute of Guangzhou, Guangzhou 510990, China

2 Guangdong Zhuoxin Tax Agents Co., LTD, Yangjiang 529599, China

* Corresponding Author

Received: 29 December 2023, Accepted: 4 January 2024, Published: 5 January 2024

Abstract

Public health emergencies have a significant impact on the safety of life and property of the people, and also exert a profound influence on various aspects of Chinese society and economy. In this study, we aim to select public health emergencies that occurred between 2018 and 2021 as empirical data. Using event analysis techniques, we systematically investigate how such emergencies affect the audit behavior of listed companies in China and the quality of their audits. Our findings indicate that public health emergencies have a significant negative impact on audit quality and also affect audit behavior, as evidenced by the increase in audit fees following the outbreak of such emergencies. By conducting empirical analysis on the impact of public health emergencies on audit quality, we aim to make audit practices more scientific, comprehensive, and efficient. This will enable the better utilization of the supervisory function of audit and enhance the quality of audit. In the context of public health emergencies, this study provides theoretical foundations and practical recommendations for auditing agencies to advance their audit practices.

Keywords

Public health emergencies

Audit quality

Audit behavior

Audit fees

Cite This Article

Y. Ouyang, X. Cai & Z. Wang (2024). The Public Health Eventson the Audit Behavior and the Audit Quality: An EmpiricalStudyThe Public Health Events on the Audit Behavior and theAudit Quality: An Empirical Study. IECE Transactions on SocialStatistics and Computing, 1(1), 1–8. https://doi.org/10.00000/TSSC.2024.100001

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