上市公司董事会特征对审计费用影响的实证研究

The Empirical Research on the Features of Board of Directors of Listed Company on the Audit Fee

通过运用我国A股上市公司2005年和2006年随机选取的772个样本,就上市公司的董事会特征对审计费用的影响进行了实证研究。

By using the 772 samples selected at random from Chinese A-sharing companies in 2005 and 2006, this paper researches empirically the features of board of directors of listed company on the audit fee.