Analysis of the Influence of Financialization on Audit Fees Based on Multidimensional Fixed Effect Model

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.

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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  -