独立董事个人特征与审计定价的相关性研究

文中以2010—2011年沪市A股上市公司为样本，借助回归分析方法，研究审计委员会中独立董事的个人特征对审计费用的影响。研究发现，在上市公司的审计委员会中，独立董事的薪酬、非正常变更与审计定价呈显著的正向影响；独立董事的平均年龄、专业背景与审计定价呈显著的负向影响；独立董事的勤勉度与审计定价呈负向影响但不显著；独立董事为女性和有多重身份的独立董事与审计定价基本不相关。由此表明，独立董事的个人特征是影响审计费用的重要因素。

Study on Independent Director and Audit Pricing Personal Characteristics Correlation

This paper by 2010 -2011 Shanghai A -share listed companies in the sample, with the regression analysis method to study the audit committee of independent directors on the audit fees personal characteristics influence. Study found that the listed company＇s audit committee, the independent directors＇ remuneration, abnormal changes and audit pricing was a significant positive effect;independent directors mean age, professional background and audit pricing was a significant negative effect; independent directors diligence and Audit pricing was negative but not significantly affected; independent directors have multiple identities for women and an independent director and audit pricing basically irrelevant. It is suggested that independent direetors＇ personal eharacteristics are important factors affecting audit fees.