| 审计收费影响因素之长期特征研究 |
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| 引用本文： | 王兵,张娟,杨德明.审计收费影响因素之长期特征研究[J].山西财经大学学报,2010(6). |
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| 作者姓名： | 王兵 张娟 杨德明 |
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| 作者单位： | 南京大学会计与财务研究院;华南理工大学工商管理学院; |
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| 基金项目： | 国家自然科学基金资助项目(70772080、70802036); 国家社会科学基金资助项目(07CJY057) |
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| 摘 要： | 通过对2001～2008年的审计收费进行分析,比较了不同年度审计收费的变化以及不同行业审计收费的差异,并采用多元回归方法检验了审计收费的决定因素。结果显示,公司资产规模、子公司数量、地区经济收入水平及四大变量都显著影响了审计收费;另外,资产负债率、审计意见和审计任期也与审计收费显著相关。从行业分类回归来看,不同行业间审计收费的决定因素存在一定的差异。
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| 关 键 词： | 审计收费 长期特征 审计产品成本 |
Long-term Characteristic Research on Determinants of Audit Fees |
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| WANG Bing ,ZHANG Juan ,YANG De ming.Long-term Characteristic Research on Determinants of Audit Fees[J].Journal of Shanxi Finance and Economics University,2010(6). |
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| Authors: | WANG Bing ZHANG Juan YANG De ming |
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| Institution: | WANG Bing 1,ZHANG Juan 1,YANG De ming 2 (1. Institute of Accounting , Finance,Nanjing University,Nanjing 210093,2. School of Business Administration,South China University of Technology,Guangzhou 510641,China) |
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| Abstract: | The problem of audit fees is the focus that scholars and practitioners care. This paper analyzes audit fees data, compares fees change on different year and fees difference on different industries using 2001-2008 listed companies' data,and tests the determinants of audit fees by OLS. The result shows that the size of the company,subsidiary company number,audited by Big4 and district income difference significantly influence audit fees. In addition,asset-liability ratio,audit opinion,audit tenure have signif... |
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| Keywords: | audit fees long-term character cost of audit product |
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