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On determinants of audit fee: New evidence from China
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作者 LIU Ji-hong 《Journal of Modern Accounting and Auditing》 2007年第4期60-64,共5页
Summarizing many audit service pricing models, we use the method ‘stepwise’ of OLS to establish our audit service pricing. And then, we get a result that the four factors determine audit fees and total assets at yea... Summarizing many audit service pricing models, we use the method ‘stepwise’ of OLS to establish our audit service pricing. And then, we get a result that the four factors determine audit fees and total assets at year-end and sales of the current year are complementary each other in measuring the auditee size better than respectively. 展开更多
关键词 audit service pricing audit fee determinants
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