上市公司审计收费影响因素实证研究现状评析

本文运用档案研究方法,对我国上市公司审计收费影响因素实证研究现状进行了考察和评估。通过中国期刊全文数据库,选取了发表在《审计研究》《、会计研究》等期刊上的关于上市公司审计收费影响因素的实证研究论文。从发展轨迹、研究模型的设计及变量选择、研究结论等方面进行了统计分析和评价,并对该领域的进一步研究提出了建议。

Investigation and Analysis of Positive Research of the Determinants of Audit Fees

Using archival study method, this paper investigates and analyzes the positive research of the determinants of audit fees. From the literatures released in Auditing Research, Accounting Research and so on, we select some cases on determinants of audit fees of listed companies,then analyze ,them according to their development trends, research models, variables and conclusions, and give some suggestions to the further research.