A Study of the Impact of Corporate Governance on Audit Fees
This paper studies the correlation of the internal corporate governance mechanisms with audit fees from audit demanding perspective by building a linear regression model. We conclude that the proportion of independent directors of listed companies in China and the job set of board of directors and general manager have no relationship with audit fees. While the number of board meetings has a significant negative correlation with audit fees, and size of board has a significant positive correlation with audit fees as well as ownership concentration degree.
Corporate governance Board of directors Ownership concentration Audit fees
HAN Xiaomei XU Xiangwei
School of Economics and Management, Nanjing University of Science and Technology, Nanjing, P. R.China, 210094
国际会议
济南
英文
350-355
2011-10-01（万方平台首次上网日期，不代表论文的发表时间）