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

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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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APA

Dongping, H., & Huaiyu, Y. (2021). Empirical Research on the Effect of Independent Audit Opinion on Trade Credit. In E3S Web of Conferences (Vol. 253). EDP Sciences. https://doi.org/10.1051/e3sconf/202125302070

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