Effect on Audit Fee of Disclosing the Auditor's Internal Control Reports Voluntarily -Data from Annual Reports of a Share Listed Companies from 2008 to 2009

被引：0

作者：

Cao, Jianxin ^{[1
]}

Chen, Zhiyu ^{[1
]}

机构：

[1] S China Univ Technol, Sch Business Adm, SCUT, Guangzhou, Guangdong, Peoples R China

来源：

INTERNATIONAL CONFERENCE ON ENGINEERING AND BUSINESS MANAGEMENT (EBM2011), VOLS 1-6 | 2011年

关键词：

internal control; auditor's internal control reports; disclose voluntarily; audit fee;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Using listed companies' data of 2008 and 2009, this paper analyzes the effect on audit fee of disclosing the auditor's internal control reports voluntarily. On this basis, regression results show that disclosing the auditor's internal control reports voluntarily helps to reduce audit fee. This is because listed companies which disclose the auditor's internal control reports voluntarily do better in internal control. High quality of internal control will reduce audit cost as well as audit risk faced by the auditors. Further, this paper verifies the important impact on audit fee of whether big4 audit, whether non-standard audit opinions, company size, complexity of business operations, region and so on.

引用

页码：2269 / 2273

页数：5