摘要
以沪深两市A股上市公司2008年—2011年数据为研究对象,研究政府控制、财务状况与审计费用的关系。研究发现上市公司财务状况优劣与其审计费用显著负相关,政府控制的上市公司较非政府控制审计费用更低。进一步研究发现财务状况与审计费用的负向关系在一定程度上受其政府控制性质的影响。
Taking A Stock listed companies in Shanghai and Shenzhen from 2008 to 20011 as examples, this paper analyzes the relationships among government control, financial situation and audit fees. The study indicates that the financial situation of listed companies is negatively correlated with audit fees, and the audit fee is lower in the gov-ernment-controlled listed companies than in the nongovernment-controlled companies. Further tests show that the negative relationship between the financial situation and audit fees is influenced by the nature of government con-trol.
出处
《石家庄经济学院学报》
2013年第4期71-75,共5页
Journal of Shijiazhuang University of Economics
关键词
政府控制
财务状况
审计费用
government control
financial situation
audit fees
