Chinese companies’ transparency under sustainable development goals: the role of asset impairment and biological assets in audit

The paper aims to analyse the role of asset impairment and biological assets in company’s audit estimate impact losses scale on fees. object investigation was A-share listed companies from 2012 2021 China. study analysed 370 obtain 28741 observations, which 367 had 1854 observations with assets. applied fixed effect model, three-step mediation test, Sobel test PSM matching test. results show that loss size are significantly positively correlated fees, will strengthen positive correlation between It is further found affect fees through two parallel intermediary paths "audit working hours" "violations". Finally, based above findings, this also attempts make optimisation recommendations for four relevant stakeholders involved audit. This contributes improving accounting standards enriching research pricing empirical justifications their