审计委员会特征与审计收费的研究

Audit Committee Characteristics and Audit Fee

以2005-2007年在沪深两市交易所A股上市的361家上市公司为样本,研究审计委员会特征对审计收费影响以考察审计委员会的治理效率。实证发现审计委员会独立性与审计收费负相关,审计委员会专业性和活跃性与审计收费正相关,表明审计委员会特征对审计委员会降低外部审计控制风险具有一定的影响作用,进而对审计委员会的治理效率产生一定的影响。

361 listed companies in Shanghai and Shenzhen stock markets of the A stock market during the years 2005 and 2007 chosen as the study sample,this paper aims at the relationship between the Characteristics of the Audit Committee and Audit fees.We find that the active performance of committee members is the inverse correlation while their independence and professionalism play a more active role in high Audit fees.All contributes to one important conclusion that characteristics of the Audit Committee make a certain effect that the Board of Auditors to control the external audit to reduce the risk,thereby affecting the effectiveness of the Audit Committee.