董事会特征对审计公费的影响——来自中国A股上市公司2004年—2006年的证据

Influence of Board Characteristics to the Auditing Price:Evidence from public company in Chinese A-stock market from 2004 to 2006

采用我国A股上市公司2004年—2006年度相关数据,通过面板统计模型分析董事会特征对审计公费的影响,借此考察我国上市公司董事会与独立审计的关系。研究结果表明,董事会规模、勤勉性未对审计公费产生显著影响,董事会独立性对审计公费存在显著负向影响。

This paper analyzes the effect of directorate character on auditing price in Chinese pubic company of A-stock market from 2004 to 2006. From this perspective, the relationship between board character and auditing fees is discussed. The result indicates that the board＇s size and diligency have not significant effects on auditing price, however, this paper finds significant negative relationships between board independence and auditing fees.