City-Level Audit Economies of Scale and Audit Fees - Modern Economy

ME > Vol.7 No.11, October 2016

Modern Economy

Volume 7, Issue 11 (October 2016)

ISSN Print: 2152-7245 ISSN Online: 2152-7261

Google-based Impact Factor: 0.74 Citations h5-index & Ranking

City-Level Audit Economies of Scale and Audit Fees ()

HTML XML

Download as PDF (Size: 280KB) PP. 1331-1337

DOI: 10.4236/me.2016.711125 1,703 Downloads 2,907 Views Citations

Author(s)

Xiaping Ye

Affiliation(s)

Management School, Jinan University, Guangzhou, China.

ABSTRACT

All dates are from China companies between 2010 and 2014. From the aspect of the urban area level, the article explains the influence of the geographical positions of the accounting firms and client company and the size of the accounting firm on audit fees. There is a significant correlation between the fees and the distance. The results suggest that geography is significant and positively affects audit fees if audit firm and client company are in the same area; at the same time, audit firms’ scale economies can reduce audit fees for the study based on city-level (if audit firm and the client company are in the same area). Specially, audit location affects audit fees more significantly when audit firm has scale economy. These results suggest that geography and economies of scale affect audit fees.

KEYWORDS

City-Level, Economies of Scale, Audit Fees

Share and Cite:

Ye, X. (2016) City-Level Audit Economies of Scale and Audit Fees. Modern Economy, 7, 1331-1337. doi: 10.4236/me.2016.711125.

Cited by

[1]	The utilization and effect of information transfer in auditing: among audit engagement teams, audit clients, and supply chain partners
	2018

[2]	Determinantes que inciden en la contratación de auditoría de forma voluntaria en la provincia de Tungurahua
	2018

Journals Menu

Follow SCIRP

	+1 323-425-8868
	customer@scirp.org
	+86 18163351462(WhatsApp)
	1655362766

	Paper Publishing WeChat

Journals Menu

Home

About SCIRP

Service

Policies