我国上市公司审计收费影响因素实证研究——来自沪市A股上市公司的经验证据

An Empirical Study of the Determinants of Listed Companies' Audit Fees in the Shanghai a Stock Market

审计收费是注册会计师审计机制在具体运行中的一个重要环节,是影响审计独立性和审计质量从而关系到注册会计师行业健康发展的关键因素。收集了我国沪市A股市场上披露的2003年年报审计收费的427家样本公司后,通过对国外审计收费模型的必要修正,建立了适合于我国的审计收费和其相关影响因素的多元线性回归模型,对我国的沪市A股上市公司审计收费的影响因素进行了实证研究,并针对性地提出规范审计收费行为的若干政策建议。

Audit fee is a crucial aspect of the application of Certified Public Accountant （CPA） audit and also is an essential link of the demand and supply in the audit market. It is a key factor of the quality of audit and also affects the sustainable development of CPA profession. Audit fee plays an important part in guaranteeing the operation of security market. This text is on the basis of drawing the western literature, uses annual report audit fee data which are publicly disclosed, makes an empirical study of the determinants of audit fees in the Shanghai A Stock market and puts forward certain policy proposals.