高管学术经历对审计收费的影响研究

Research on the influence of senior executives’academic experience on audit fees

以2015-2017年我国沪深A股上市公司为研究对象,实证检验了高管学术经历、性别差异与审计收费之间的相关性。结果表明高管的学术经历与审计收费呈负相关;女性高管的学术经历对审计收费的影响高于男性高管的学术经历对审计收费的影响,发挥着决定性作用。据此提出上市公司高管选聘、审计收费未来的可研究方向等相关建议。

Taking Shanghai and Shenzhen A stock listed companies from 2015 to 2017 as the research object,this paper empirically examines the relationship between senior executives’academic experience,gender differences and audit fees.The results show that there is a negative correlation between senior executives’academic experience and audit fees;female senior executives’academic experience has a greater impact on audit fees,which plays a major role,than male senior executives’.Based on this,relevant suggestions are put forward,such as the selection of senior executives of listed companies and the research direction of audit fees in the future.