A Study of the Impact of Corporate Governance on Audit Fees

被引：0
|
作者：
Han Xiaomei [1 ]
Xu Xiangwei [1 ]
机构：
[1] Nanjing Univ Sci & Technol, Sch Econ & Management, Nanjing 210094, Jiangsu, Peoples R China
来源：
HUMAN RESOURCES CHALLENGE DURING POST GFC PERIOD | 2011年
关键词：
Corporate governance; Board of directors; Ownership concentration; Audit fees; SERVICES; FIRM;
D O I：
暂无
中图分类号：
C93 [管理学];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ;
摘要：
This paper studies the correlation of the internal corporate governance mechanisms with audit fees from audit demanding perspective by building a linear regression model. We conclude that the proportion of independent directors of listed companies in China and the job set of board of directors and general manager have no relationship with audit fees. While the number of board meetings has a significant negative correlation with audit fees, and size of board has a significant positive correlation with audit fees as well as ownership concentration degree.
引用
收藏
页码：350 / 355
页数：6
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