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Empirical Research on Effect of the Audit Fees by Governance Structure of Company

Author: YuHaiTao
Tutor: SongYingHui
School: Northeast Normal University
Course: Accounting
Keywords: Corporate governance structure Audit fees Audit risk Empiricalstudy
CLC: F239.2
Type: Master's thesis
Year: 2013
Downloads: 7
Quote: 0
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As we known, audit is an effective way to reduce agency costs and relieveagency conflicts. As the charge of auditing services which are provided by certifiedpublic account, audit fees are not affected only by supplies and demands of auditingmarket, but also by many complex factors. To be sure, audit fees are closely related toquality of auditing service.The history of empirical research about audit fees is more than30years in abroad.Until2002,domestic public companies were made to disclose their audit fees inannual financial reports by CSRS. Then it became to the base of empirical researchesabout the audit fees. One hotspot in the field of research about audit fees isinfluencing factors of audit fees. Most of these studies are based on the Simunic’sclassical model in1980. Scholars added some new variables to the model, and foundout some factors which affects audit fees significantly.This paper selected1244public companies as samples, using stastical analysistechnique to find the relation between factors of corporate governance structure andaudit fees.The study is aimed to advance the standardization of audit fees, prevent thecut-throat competition in audit market, and to improve the quality of auditing services.

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CLC: > Economic > Economic planning and management > Audit > The audit organization and system
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