Management Performance and Risk of Enterprise impact on audit fees -With China Company in A Stock Market as evidence
碩士 === 中原大學 === 會計研究所 === 99 === China audit market is result and developed with China economic. The stocks system reform of state-owned enterprises and the development of the securities market provide a market demand for CPA. In 2001, China Securities Regulatory Commission issued that requiring l...
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ndltd-TW-099CYCU53850252019-05-15T20:42:25Z http://ndltd.ncl.edu.tw/handle/pn3kz6 Management Performance and Risk of Enterprise impact on audit fees -With China Company in A Stock Market as evidence 企業之經營績效與風險對審計公費之影響-以中國上市A股公司為例 I-Ching Lai 賴怡靜 碩士 中原大學 會計研究所 99 China audit market is result and developed with China economic. The stocks system reform of state-owned enterprises and the development of the securities market provide a market demand for CPA. In 2001, China Securities Regulatory Commission issued that requiring listed companies to be disclosed to the audit fees and other fees. Disclosure of audit fees information from each company paid to audit firm have different amount, and different audit firms in different years also have different income. This study examines the management performance of enterprise, business risk and audit risk impact of the audit fees. In addition, also study the management performance, business risk and audit risk exist in state-owned enterprises and private enterprises whether have different audit fees. Based on the data for firms listed in Shanghai and Shenzhen stock exchanges from 2001 to 2009, use of China's listed companies issued in A stock market, that have 10,116 document disclosed information to analyze the audit fee. The purpose of this study was based on empirical results are summarized as follows: (1) management performance of enterprise and audit fee is significantly negative correlation. (2) business risk and audit risk with audit fees is significantly positively correlation. (3) private enterprise’s management performance and audit fees is significantly negative correlation, and management performance of state-owned enterprises and audit fees is no association that is significantly. (4) private enterprise’s business risk and audit risk with the audit fees is positively correlation that is significantly and business risk and audit risk of state-owned enterprises and audit fees is no association that is significantly. Wei Ting 丁緯 2011 學位論文 ; thesis 77 zh-TW |
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碩士 === 中原大學 === 會計研究所 === 99 === China audit market is result and developed with China economic. The stocks system reform of state-owned enterprises and the development of the securities market provide a market demand for CPA. In 2001, China Securities Regulatory Commission issued that requiring listed companies to be disclosed to the audit fees and other fees. Disclosure of audit fees information from each company paid to audit firm have different amount, and different audit firms in different years also have different income. This study examines the management performance of enterprise, business risk and audit risk impact of the audit fees. In addition, also study the management performance, business risk and audit risk exist in state-owned enterprises and private enterprises whether have different audit fees.
Based on the data for firms listed in Shanghai and Shenzhen stock exchanges from 2001 to 2009, use of China's listed companies issued in A stock market, that have 10,116 document disclosed information to analyze the audit fee. The purpose of this study was based on empirical results are summarized as follows: (1) management performance of enterprise and audit fee is significantly negative correlation. (2) business risk and audit risk with audit fees is significantly positively correlation. (3) private enterprise’s management performance and audit fees is significantly negative correlation, and management performance of state-owned enterprises and audit fees is no association that is significantly. (4) private enterprise’s business risk and audit risk with the audit fees is positively correlation that is significantly and business risk and audit risk of state-owned enterprises and audit fees is no association that is significantly.
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author2 |
Wei Ting |
author_facet |
Wei Ting I-Ching Lai 賴怡靜 |
author |
I-Ching Lai 賴怡靜 |
spellingShingle |
I-Ching Lai 賴怡靜 Management Performance and Risk of Enterprise impact on audit fees -With China Company in A Stock Market as evidence |
author_sort |
I-Ching Lai |
title |
Management Performance and Risk of Enterprise impact on audit fees -With China Company in A Stock Market as evidence |
title_short |
Management Performance and Risk of Enterprise impact on audit fees -With China Company in A Stock Market as evidence |
title_full |
Management Performance and Risk of Enterprise impact on audit fees -With China Company in A Stock Market as evidence |
title_fullStr |
Management Performance and Risk of Enterprise impact on audit fees -With China Company in A Stock Market as evidence |
title_full_unstemmed |
Management Performance and Risk of Enterprise impact on audit fees -With China Company in A Stock Market as evidence |
title_sort |
management performance and risk of enterprise impact on audit fees -with china company in a stock market as evidence |
publishDate |
2011 |
url |
http://ndltd.ncl.edu.tw/handle/pn3kz6 |
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