TITLE:
Research on Influences of Company Features on Audit Fee
AUTHORS:
Shengnan Wang
KEYWORDS:
Company Governance, Profit Management, Audit Fee
JOURNAL NAME:
Modern Economy,
Vol.6 No.5,
May
27,
2015
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.