Proceedings of the 2022 2nd International Conference on Business Administration and Data Science (BADS 2022)

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Financial Data Analysis-The Impact of External Auditor Types on Cost Stickiness: Evidence from China

Authors
Tingting Li1, Zhenning Zhang1, *
1Dalian University of Science and Technology, Dalian, China
*Corresponding author. Email: ninggood@naver.com
Corresponding Author
Zhenning Zhang
Available Online 29 December 2022.
DOI
10.2991/978-94-6463-102-9_99How to use a DOI?
Keywords
Big four international’; Cost stickiness; Data analysis
Abstract

External audit is an important part of corporate governance. It can effectively restrain the behavior of management, so as to restrain the occurrence of corporate cost stickiness. The software tool of this article is SAS, our analysis tool is regression analysis method. We use the data drawn from GSMAR database and the time range is 2011 to 2019. prove that companies in China have cost stickiness or not. Also, the empirical test shows that the companies select ‘Big four international’ audits will reduce the cost stickiness. The result show that the cost stickiness of companies select the ‘Big four international’ is significantly reduced. This proves that the audit quality of the ‘Big four international’ is relatively high to some extent. This study deepens the impact of external audit on cost stickiness. ‘Big four international’ audit has a positive impact on cost stickiness. It is helpful for our companies to reduce the cost stickiness.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2022 2nd International Conference on Business Administration and Data Science (BADS 2022)
Series
Atlantis Highlights in Computer Sciences
Publication Date
29 December 2022
ISBN
10.2991/978-94-6463-102-9_99
ISSN
2589-4900
DOI
10.2991/978-94-6463-102-9_99How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Tingting Li
AU  - Zhenning Zhang
PY  - 2022
DA  - 2022/12/29
TI  - Financial Data Analysis-The Impact of External Auditor Types on Cost Stickiness: Evidence from China
BT  - Proceedings of the 2022 2nd International Conference on Business Administration and Data Science (BADS 2022)
PB  - Atlantis Press
SP  - 959
EP  - 965
SN  - 2589-4900
UR  - https://doi.org/10.2991/978-94-6463-102-9_99
DO  - 10.2991/978-94-6463-102-9_99
ID  - Li2022
ER  -