An Empirical Analysis of Factors Influencing Audit Fees Based on the Corporate Governance
In the post-Enron era,independent audit is required to pay more attention to corporate governance.This paper focuses on the relationship between audit fee and corporate governance using listed companiesdata from 2003 to 2005 in China to explain which factor has been considered during the course of the audit pricing,also in what degree they influence audit fee.We fred that there is positive relationship among audit fees and ownership structure,the ratio of the independent directors,and the variable of the other stock market.
Audit fee Corporate governance Ownership structure
Hua ZHAO Hui-ying SUN Jin-yong CHEN Li TAN
School of Economics and Management.ChangSha University of Science&Technology,P.R.China,41007
国际会议
长沙
英文
925-930
2008-10-28(万方平台首次上网日期,不代表论文的发表时间)