According to the Administrative Measures for Information Disclosure of Listed Companies, listed companies, as information disclosure obligors, shall disclose legally mandated and voluntary information to the market in a truthful, accurate, timely, and complete manner. Such publicly disclosed information includes but is not limited to basic corporate information, major accounting data and financial indicators, shareholder holdings, executive compensation, etc. Information disclosure by listed companies serves as a crucial foundation for government supervision and investor decision-making. The effective integration of administrative regulation and market oversight forms a dual-track effect that promotes stable and orderly development of the securities market.
CnOpenData presents the Financial Report Audit Opinion Data for A-Share listed companies, encompassing Financial Audit Opinions and Key Audit Matters tables. The dataset covers fields including stock code (股票代码), reporting period (报告期), audit date (审计日期), audit firm (审计事务所), audit fees (审计费用), auditor (审计师), classification of key audit matters (关键审计事项分类), description of key audit matters (关键审计事项描述), and response methodology (事项应对方法).
Time Coverage
Financial Audit Opinions of A-Share Listed Companies: 1990-2024
Key Audit Matters of A-Share Listed Companies: 2016-2024
Field Display
Sample Data
Financial Audit Opinions of A-Share Listed Companies
Key Audit Matters of A-Share Listed Companies
References
- Cheng, Q., Du, F., Wang, X., & Wang, Y. (2016). Seeing is believing: Analysts’ corporate site visits. Review of Accounting Studies, 21(4), 1245-1286.
- Cheng, Q., Du, F., Wang, B. Y., & Wang, X. (2019). Do corporate site visits impact stock prices?. Contemporary Accounting Research, 36(1), 359-388.
- He, X., Yin, H., Zeng, Y., Zhang, H., & Zhao, H. (2019). Facial structure and achievement drive: Evidence from financial analysts. Journal of Accounting Research, 57(4), 1013-1057.
- Tan, S., & Cui, X. (2015). Can corporate site visits improve analyst forecast accuracy? The Journal of World Economy, (4). (谭松涛、崔小勇)
Data Update Frequency
Annual updates