Analysis of the Influence of Financialization on Audit Fees Based on Multidimensional Fixed Effect Model
Authors
Shuhui Liu1, *
1School of Economics and Management, China University of Petroleum (Beijing), Beijing, China
*Corresponding author.
Email: Ashlyn19@163.com
Corresponding Author
Shuhui Liu
Available Online 2 December 2022.
- DOI
- 10.2991/978-94-6463-010-7_88How to use a DOI?
- Keywords
- Corporate Financialization; Audit Fees; Corporate Life Cycle
- Abstract
Nowadays, the financialization trend of corporate economic development is getting stronger than ever before. Therefore, this paper constructs a multi-dimensional fixed effect model that uses Stata15 for empirical analysis to study the impact of corporate financialization on audit fees. It is found that the impact of corporate financialization on audit fees shows a significant positive correlation. At the same time, this paper conducts a heterogeneous analysis based on the nature of property rights and the life cycles of the enterprise and obtains relevant conclusions.
- Copyright
- © 2023 The Author(s)
- Open Access
- Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.
Cite this article
TY - CONF AU - Shuhui Liu PY - 2022 DA - 2022/12/02 TI - Analysis of the Influence of Financialization on Audit Fees Based on Multidimensional Fixed Effect Model BT - Proceedings of the 2022 International Conference on Artificial Intelligence, Internet and Digital Economy (ICAID 2022) PB - Atlantis Press SP - 877 EP - 887 SN - 2589-4919 UR - https://doi.org/10.2991/978-94-6463-010-7_88 DO - 10.2991/978-94-6463-010-7_88 ID - Liu2022 ER -