上市公司审计费用影响因素的实证研究——基于沪 深两市上市公司的经验证据

Audit Fees of Listed Companies Empirical Analysis of Impact Factors——Based on the Shanghai and Shenzhen Listed Companies in the Cities of Empirical Evidence

文章以我国2006到2009年沪、深两市上市公司为研究对象,对影响我国上市公司审计费用的影响因素进行了实证分析,实证研究发现:上市公司的规模、经济业务的复杂程度、负债与资产总额之比以及事务所规模,是影响我国上市公司审计收费的主要因素,而存货与应收账款之和与资产总额之比对审计收费并不具有显著影响。

In 2006 - 2009, China＇s Shanghai and Shenzhen cities listed companies to study the impact of China＇s listed companies audit costs affecting the empirical analysis, empirical conclusions： the audited assets size, the complexity of the firm, debt to book value of equity, quick ratio and audit fees significant correlation, while the inventory and accounts receivable and the ratio of total assets is not significantly affected to audit fees.