我国上市公司审计定价实证研究中的变量选择问题

The Variable Choice of Empirical Research on Audit Price of Chinese Listed Company

自中国证券监督管理委员会于2001年12月24日发布《公开发行证券的公司信息披露规范问答第6号——支付给会计师事务所报酬及其披露》以来,上市公司必须在年报中披露支付给会计师事务所的费用,审计定价的实证研究越来越受到关注。对审计定价实证研究中的变量选择问题进行分析,有利于探索合理的审计定价模式,规范审计收费市场。

Since the issue of ＂Question and Answer on the Exposure of Listed Company No. 6 - Payment for the Accounting Firm and Its Exposure＂ on December 24, 2001 by Chinese Securities Management Supervision Committee, the listed companies should follow the relevant regulations. The empirical research on the audit charge was paid much attention to. Analysis on the variable choices of the research on audit charge will be helpful to the reasonable mode of audit price and the regulation of audit charge.