According to the Administrative Measures for Information Disclosure of Listed Companies, listed companies as obligors of information disclosure shall disclose legally required and voluntary information to the market in a truthful(真实), accurate(准确), timely(及时), and complete(完整) manner. Such publicly disclosed information includes but is not limited to company profiles, key accounting data and financial indicators, shareholder equity structures, executive compensation details, etc. Information disclosure from listed companies serves as crucial evidence for government regulation and investor decision-making. The combination of effective administrative supervision and market oversight forms a dual-track effect that promotes stable and orderly development in the securities market.
CnOpenData presents audit opinion data from financial reports of A-share listed companies, comprising Financial Audit Opinions and Key Audit Matters tables. These datasets cover fields including stock code(股票代码), announcement date(公告日期), reporting period(报告期), audit result(审计结果), total audit fees(审计总费用), accounting firm(会计事务所), signing auditor(签字会计师), 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 methods(事项应对方法).
Time Coverage
Financial Audit Opinions Table: 1997-2021
Key Audit Matters Table: 2016-2021
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? World Economy, (4).
Update Frequency
Annual updates