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This paper seeks to investigate the empirical relationship between board characteristics and audit quality using OLS regression analysis. In this study, the paper uses audit fees as a proxy for audit quality and seeks to investigate whether board characteristics influence the extent of auditing, and consequently, the audit fee. The results show that board independence (proportion of external directors...
The paper investigates auditors' reaction to financial restatement based on audit fees. We find that auditors do react to financial restatement and charge higher audit fees of firms which disclose financial restatement significantly. And auditors pay more attention to the financial restatement due to fraud and the risk-adjusted of Audit Fee to the restatement due to fraud is much greater than the...
In this paper we investigate effect of the risk caused by 2008 financial crisis on audit fees between state owned enterprises (SOEs) and private firms. Using China's listed company data, we find that firm operational risk increases as a result of the financial crisis and private companies are therefore charged more by auditors. However, for SOEs the risk premium of audit fee is insignificant under...
Taking Chinese A-share listed companies as sample and using the regression analysis method, this paper researches the corporate governance effect of audit committee by examining the relationships between the audit fees and relevant factors. Through analyzing the correlative data, the paper finds that the audit fees are significantly associated with board independence, the number of independent directors,...
People have paid close attention to the correlation among nonaudit service pricing, audit fee and audit independence. Taking listed companies (issuing A share) that disclosed audit fee and nonaudit fee in annual report during the period from 2001 to 2004 as the object of study, and using audit opinion and tenure as the substitution variables of audit independence, we firstly approach the correlation...
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