Xi Ying1, Dan Xu2
1University of Shanghai for Science and Technology, Shanghai, 201210, China
2Shenzhen University, Shenzhen, 518060, China
In this paper, 718 listed companies in the A-shares of SSE are studied, using the relevant data from 2017-2019, identifying explanatory variables and constructing multiple linear regression models from the influence of both internal and external factors on corporate audit fees. The empirical results indicate that whether the external auditor is Big Four, the size of the board of directors, the size of the supervisory board, and the financial leverage all show a positive correlation with corporate audit fees. Therefore, this paper recommends that enterprises strengthen risk management and improve their governance structure to effectively reduce audit costs while ensuring audit quality.
SSE A shares, Audit fees, Influencing factors, Regression model
Xi Ying, Dan Xu. An Empirical Study on the Influencing Factors of SSE A-Share Firms Audit Fees----Based on 2017-2019 data. Academic Journal of Business & Management (2021) Vol. 3, Issue 10: 78-81. https://doi.org/10.25236/AJBM.2021.031014.
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