Determinants of Audit Fees in Quoted China Companies

摘要：

By summarizing many audit service pricing models,this paper uses the method stepwise of OLS to establish Chinese audit pri cing model.And then, this paper finds out the four factors which deter mine audit fees, total assets at year-end and sales of the current year be ing complementary to each other in measuring the client size.

关键词： Audit pricing Audit fee Determinants

作者: Gong Jun

作者单位: Lecture of Accounting, School of Accounting,Zhongnan University of Economies and Law

会议类型: 国际会议

会议名称: 2008 Sino-Australia International Conference on Accounting and Finance(2008中澳会计与财务国际学术研讨会)

会议地点: 武汉

会议语种:英文

页码: 610-619

在线出版日期: 2008-10-31（万方平台首次上网日期，不代表论文的发表时间）