Export Oriented Firms in Financial Crisis: An Analysis of Agency Service Fee

摘要：

In this paper we investigate the impact of incremental risk caused by 2008 financial crisis upon the service fee charged by agents. Using public statistic data, we find that operational risk of export oriented firm increases as a result of the financial crisis and audit fee is therefore charged more by auditors. However, for non-export oriented firms there isnt significant increase. The incremental audit fee for export oriented firm is termed risk premium of agency service under the financial crisis.

关键词： export financial crisis risk premium

作者: Zhang Tianshu Zhao Shijun

作者单位: Accounting School Shanghai Institute of Foreign Trade Shanghai, China

会议类型: 国际会议

会议名称: 2010 2nd International Conference on Education Technology and Computer(第二届IEEE教育技术与计算机国际会议 ICETC 2010)

会议地点: 上海

会议语种:英文

页码: 318-320

在线出版日期: 2010-06-22（万方平台首次上网日期，不代表论文的发表时间）