首页 | 本学科首页   官方微博 | 高级检索  
     检索      

上市公司审计费用影响因素的实证研究——基于沪深两市上市公司的经验证据
引用本文:吴盛兴.上市公司审计费用影响因素的实证研究——基于沪深两市上市公司的经验证据[J].山东纺织经济,2011(5):28-30,109.
作者姓名:吴盛兴
作者单位:新疆财经大学会计学院,新疆,乌鲁木齐,830012
摘    要:文章以我国2006到2009年沪、深两市上市公司为研究对象,对影响我国上市公司审计费用的影响因素进行了实证分析,实证研究发现:上市公司的规模、经济业务的复杂程度、负债与资产总额之比以及事务所规模,是影响我国上市公司审计收费的主要因素,而存货与应收账款之和与资产总额之比对审计收费并不具有显著影响.

关 键 词:上市公司  审计定价  影响因素

Audit Fees of Listed Companies Empirical Analysis of Impact Factors——Based on the Shanghai and Shenzhen Listed Companies in the Cities of Empirical Evidence
Wu Shengxing.Audit Fees of Listed Companies Empirical Analysis of Impact Factors——Based on the Shanghai and Shenzhen Listed Companies in the Cities of Empirical Evidence[J].Economy of Shangdong Textile,2011(5):28-30,109.
Authors:Wu Shengxing
Institution:Wu Shengxing (School of Accounting, Xinjiang University of Finance and Economics, Urumqi 830012, China)
Abstract:In 2006 - 2009, China's Shanghai and Shenzhen cities listed companies to study the impact of China's listed companies audit costs affecting the empirical analysis, empirical conclusions: the audited assets size, the complexity of the firm, debt to book value of equity, quick ratio and audit fees significant correlation, while the inventory and accounts receivable and the ratio of total assets is not significantly affected to audit fees.
Keywords:listed company  audit pricing  influencing factors
本文献已被 维普 万方数据 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号