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Audit fees of listed companies Empirical Study

Author: LiZuoLin
Tutor: YangQingYing
School: Capital University of Economics
Course: Accounting
Keywords: Audit fee Clients size Low-balling Earnings management Listed company Empirically analyze
CLC: F239.4
Type: Master's thesis
Year: 2005
Downloads: 828
Quote: 7
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Abstract


As the important economic relationship with customer and CPA, audit fee has became one of the great causes that influence audit quantity and the object of audit research . The paper tries to study the main causes that affect audit fee in the actual Chinese audit market.Firstly the paper introduces the basic principles about audit service and audit fee and reviews the local and abroad papers on the research of audit fee. And then in the basis of Simunic’ s model of audit fee, the paper constructs the model of Chinese audit fee learning from the exited research on Chinese audit fee. The paper uses multiple linear regression to empirically analyze with the object of Shenzheng’ A stock market in 2003. The results are 1、 The main causes that influence audit fee in the actual Chinese audit market includeclients’ size, the number of subsidiaries and earnings management for the rightof further issue stocks.2、 Here isn’ t ubiquitous low-balling in the actual Chinese audit market. 3、 He "big4" international accounting companies’ audit fee is not more than otherlocal companies in the normal anniversary audit market. 4、 The earnings management for the right of further issue stocks takes visibleeffects on audit fee, but nor does the right for free form special treatment.

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CLC: > Economic > Economic planning and management > Audit > Various types of audit
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