Research on Influences of Company Features on Audit Fee

Shengnan Wang

Management School, Jinan University, Guangzhou, China.

DOI: 10.4236/me.2015.65059                

Abstract

This paper mainly considers key factors in company governance and profit management based on the company scale and finance risk. The empirical analysis indicates that higher company governance level can reduce company agency cost and audit risk, so the audit fee also reduces. It regards the frequent profit and loss as the operable profit of the company, which can measure company profit management level and capability. The empirical analysis indicates that higher company profit management level will increase the uncertain risk, so it will generate higher audit fee. Therefore, it analyzes the company audit fee in two fields and provides reference for preparing the market development strategy.

Keywords

Company Governance, Profit Management, Audit Fee

Conflicts of Interest

The authors declare no conflicts of interest.

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