Dissertation > Excellent graduate degree dissertation topics show

Study of Factors Influencing Audit Fees in Special Treatment of the Listed Companies and Uncap Listed Companies

Author: YangYaJun
Tutor: LiuGuiLiang
School: Hunan University
Course: Accounting
Keywords: Special Treatment of the Listed Companies Changes in Audit Fees Uncap Audit Risk
CLC: F276.6
Type: Master's thesis
Year: 2010
Downloads: 41
Quote: 0
Read: Download Dissertation

Abstract


Audit fees is an important part of the process in CPA audit mechanisms, which is the contact Certified Public Accountants and the audited entity’s key economic link, is the impact on audit independence and audit quality and thus related to the CPA industry, an important factor in the healthy development of the road, is also important to maintain protection of the capital markets work. Therefore, the issue of audit fees rise to theorists, practitioners and regulators of strong concern, while the ST listed companies on China’s capital market as a special product, of its audit fees have a positive significance to discover the existence of gloss over the financial results, to discover the regulatory system is perfect and the sense of certified public accountants to audit the adequacy of the risk in ST listed companies.On the basis of the analysis of the generation of audit fees and the factors of audit fees, special treatment in 2005-2007 is a sample of listed companies, it is regression the factors of affecting audit fees to study the ST listed company audit fees and audit fees of non-ST companies of different factors by the SPSS statistical analysis software, the results show that, in addition to the financial condition and operating results of listed companies and non-ST inconsistent factors, other factors are basically the same effect. And then basis for the inconsistent, and further study of changes in audit fees before and after uncap factors, trying to change that through the toll uncap ST listed company financial performance when the existence of whitewash, the phenomenon of earnings management, as well as the risk of audit firms is maintained a high degree of vigilance and other issues, the results show that the ST mechanism of corporate governance is not perfect, cosmetic exists in Uncap phenomena and firm financial performance is not enough emphasis on the audit risk. Finally, the above findings, the ST listed companies to strengthen governance mechanisms, regulatory mechanisms that regulate uncap mechanism and the strengthening of audit risk identification and so on.

Related Dissertations

  1. Internal Audit Risk and Control Approach of JZ Power Supply Company,F239.45
  2. Research on Relationship between Financial Restatement and Audit Risk,F239.4
  3. A Study on the Audit Risk Guard and Control of Armed Police Force,E232.6
  4. Material Misstatement Risk and Audit Pricing in Modern Risk-oriented Auditing,F239.4
  5. Analysis on Audit Risk of Merger and Acquisition and Its Influencing Factors,F239.4
  6. Derivative Financial Instruments Audit Based on Risk,F832.39
  7. Implemenatation of Project Management for Production Transfer in Automotive Industry,F239.4
  8. The Research on Audit Risk and Control of CPA,F239.4
  9. Research on the Certified Public Accountant’s Audit Risk Management in China,F239.4
  10. The Legal Prevention and Control of the Enforcement Risks of Tax Audit,D922.22
  11. The Research on Audit Risk Analysis and Control of Certified Public Accountant (CPA),F239.4
  12. Greatwall Energy Division Internal Audit Research Project,F239.6
  13. Research on the Audit Risk of Analytical Procedure in Independent Audit,F239.4
  14. The Design and Implementation of Bank Audit System Based on Risk-Orientation,TP311.52
  15. Project Risk Management for "Monternet" SP Audit System,F626
  16. Study on the Related Question of Internal Audit Involving in Risk Management,F239.45
  17. The Research on Application of Modern Audit Risk Model Based on the Risk of Material Misstatement,F239.4
  18. The Research and Practice of ××× Institute for Model of Risk-Oriented Audit Approach,F224
  19. Financial audit and risk control stations System,F426.2
  20. The Research of Audit Risk Model in the Data Audit Mode,F224
  21. Research on the Identification and Assessment of Business Risk under Risk Oriented Audit,F239.4

CLC: > Economic > Economic planning and management > Enterprise economy > A variety of enterprise and economic > Company
© 2012 www.DissertationTopic.Net  Mobile