This paper takes listed companies from 2014 to 2018 as a research sample. The results show that the independent audit opinion will affect trade credit decision of supplier enterprise. A good institutional environment can weaken impact non-standard on cost and scale credit. And industry positive correlation between cost.

The magazine publisher is the copyright holder of this article and it is reproduced with permission. Further reproduction of this article in violation of the copyright is prohibited. The immediate role of audit independence is to serve the audit, and the objective of the audit is to improve the reliability of information used for investment and credit decisions. Ultimately, the purpose of audit...

We investigate whether audit partner level data provides a more powerful measure than office or firm measures of client importance. find that the likelihood issuing going-concern opinion (any and first-time) increases, absolute value discretionary accruals decreases, in relation to proportion fees total received by partners from all their clients. also non-audit services service fees, clients a...