Research Findings of Professor Liao Yigang's Team Published in Auditing Research, a Leading Domestic Journal in the Field of Auditing

Recently, the paper titled Do Auditors Pay Attention to Corporate Compliance Management Levels?—Empirical Evidence Based on Annual Report Textual Information, co-authored by Professor Liao Yigang from the School of Accounting and doctoral candidate Yu Liang (Class of 2021), was published in Issue 2, 2025, of Auditing Research, a leading domestic journal in the field of auditing. The paper was also reprinted in its entirety in Issue 6, 2025, of the Journal of Finance and Accounting (Theoretical Edition) by Information Center for Social Science, Renmin University of China. Setting against the backdrop of the comprehensive advancement of the rule of law in China, the paper analyzes and examines the impact of corporate compliance management levels on audit fees and its underlying mechanisms. The study finds that higher levels of client compliance management are associated with lower audit fees.

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Auditing Research was founded in 1985. It is a high-level journal supervised by the National Audit Office of the People's Republic of China and sponsored by the China Audit Society. The journal is a key source for reprints in the "Reprinted Periodical Materials" series, is widely recognized in academia as an authoritative journal in the field of auditing, and is classified as a domestic authoritative B+ journal by JUFE.