• ISSN: 2010-023X (Print)
    • Abbreviated Title: Int. J. Trade, Economics and Finance.
    • Frequency: Semiannually
    • DOI: 10.18178/IJTEF
    • Editor-in-Chief: Prof.Tung-Zong (Donald) Chang
    • Managing Editor: Ms. Inez. Chan

    • Abstracting/ Indexing:  Crossref, EBSCO

    • Article Processing Charge (APC): 500 USD

    • E-mail: ijtef.editorial.office@gmail.com

HOME > Archive > 2026 > Volume 17 Number 2 (2026) >
IJTEF 2026 Vol.17(2): 189-197
DOI: 10.18178/ijtef.2026.17.2.789

Supply Chain Stability and Audit Fee in Emerging Markets: Analyst Attention as Moderator

Han Han and Li Luo*
Han Han and Li Luo*
Postgraduate College, Yunnan University of Finance and Economics, Kunming, China
Email: hanaudit@163.com (H.H.); luoliyx@ynufe.edu.cn (L.L.)

Manuscript received January 21, 2026; accepted March 19, 2026; published July 11, 2026.

Abstract—This study investigates the impact of enterprise supply chain stability on audit fees in the context of China’s capital market. Drawing on audit risk theory and resource dependence perspectives, the analysis argues that stable supply chain relationships reduce operational uncertainty and improve the credibility of financial reporting, thereby lowering auditors’ assessment of engagement risk. Using data from Chinese listed firms between 2010 and 2024, the empirical results demonstrate that firms with more stable supply chains are associated with lower audit fees. The findings further reveal that analyst attention strengthens this negative relationship by enhancing information transparency and validating the credibility of operational signals in the capital market. These results enrich the literature on audit pricing by incorporating non-financial operational factors and external monitoring into the understanding of audit fee determinants. They also provide practical implications for auditors and regulators seeking to better evaluate how supply chain structures and market oversight shape audit outcomes.

 

Keywords—supply chain stability, audit fee, analyst attention, audit pricing, emerging markets


Cite: Han Han and Li Luo, "Supply Chain Stability and Audit Fee in Emerging Markets: Analyst Attention as Moderator," International Journal of Trade, Economics and Finance, vol.17, no. 2, pp. 189-197, 2026.


Copyright © 2026 by the authors. This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).


PREVIOUS PAPER
First page
NEXT PAPER
Consumer Behavior toward Eco-Friendly Agricultural Products: An Analytical Survey of Households with Children

Copyright © 2010-2026. International Journal of Trade, Economics and Finance, unless otherwise stated.

E-mail: ijtef.editorial.office@gmail.com