1) Audit Fees
审计公费
1.
This paper uses the audit fees framework of Simunic, via the comparison of audit prices and product differentiation among large-scale native audit firms and small-scale native audit firms, to search for the real face of the China s auditing market.
本文利用Simunic审计公费研究框架,选取沪深制造业118家上市公司为样本,收集其2001年审计公费和相关财务数据,采用实证研究方法,通过对比本土大型会计师事务所、本土小型会计师事务所的审计公费水平与审计质量差异,探讨我国上市公司审计市场结构的现状。
2) audit fees
审计收费
1.
Research of determinants of audit fees based on the influence of industries;
基于行业影响的审计收费影响因素研究
2.
A Test of the Free Cash Flow Hypothesis: Audit Fees Perspective;
自由现金流量假说检验:审计收费视角
3.
The Determinants of Audit Fees: Evidence From the China s Listed Companies in 2001—2003;
上市公司审计收费影响因素研究——来自上市公司2001—2003年的经验证据
3) audit fees
审计费用
1.
Study on effectivity of board independent from view of audit fees;
基于审计费用视角的独立董事制度有效性分析
2.
After controlling for related variables, the study applies OLS to examine empirically the relationship between free cash flow and audit fees test the free cash flow hypothesis and debt control hypothesis from audit fees perspective.
本研究在控制相关变量下,采用OLS经验检查自由现金流量和审计费用之间的关系,从审计费用视角检验自由现金流量假说和债务控制假说。
3.
The problem of audit fees determinants is one of the auditing research focuses.
审计费用的决定因素一直是国外会计审计学界关注的热点问题之一。
4) audit fee
审计费用
1.
Can the Ratio of Audit Fee to Asset be regarded as Audit Pricing? ——The comparative research of the audit fee and the ratio of audit fee to asset;
上市公司审计费用率能作为审计定价吗?——审计费用与审计费用率的比较研究
2.
The Effect of Corporate Governance on Ratios of Audit Fee to Asset;
公司治理对审计费用率的影响研究
3.
By using the 772 samples selected at random from Chinese A-sharing companies in 2005 and 2006,this paper researches empirically the features of board of directors of listed company on the audit fee.
通过运用我国A股上市公司2005年和2006年随机选取的772个样本,就上市公司的董事会特征对审计费用的影响进行了实证研究。
5) auditing fee
审计收费
1.
By examining the auditing fees before and after the establishment of auditing committee, we find that the company with auditing committee pays fewer auditing fees than that without the committee.
本文的研究表明,审计委员会的设立在一定程度上降低了外部审计的控制风险,对审计委员会的信任也减少了一定的审计程序,降低了审计成本,这将促使外部审计师降低审计收费。
2.
Using principal components method to construct corporate governance index and make it proxy for corporate governance quality,the author investigates the effect of corporate governance quality on external auditing demand,auditing fee and auditing opinions.
运用主成分分析技术构建公司治理指数,并以此作为公司治理质量的衡量指标,考察了公司治理质量对审计师的选择、审计收费和审计意见的影响。
6) audit fee
审计收费
1.
The Effect of Firm s Debt Risk and Earnings Management on Audit Fee;
企业偿债风险与盈余管理对审计收费影响的实证研究
2.
Regulated Changes in Audit Fee Disclosure and Improvement of Audit Environment:Evidence from China's Auditing Market
审计收费信息强制披露与审计环境的改善——来自中国审计市场的证据
3.
With the sample of China s listed companies in 2002,this paper empirically explores the impact of selfselection on audit fee.
文章运用Chaney、Jeter和Shivakumar(2004)的研究方法,以2002年我国证券市场A股上市公司为研究样本,对自选择问题对我国审计收费的影响进行了经验性探索。
补充资料：公费
同国家或团体供给的费用：～医疗ㄧ～留学。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条