The empirical study of the effect of audit quality on audit charge——through studies on accounting firms auditing public companies in 2012
Zhongfu Yu, Shuyuan Tang, Meng Zhang
Available Online August 2014.
- https://doi.org/10.2991/icetis-14.2014.127How to use a DOI?
- audit quality; audit charge; factor analysis; empirical study
- Considered as a kind of compensation that audit beneficiaries pay audit providers, audit charge is one of the factors causing changes of audit quality. In order to analyze and discuss the relationship between audit quality and audit charge, the article applies factor analysis and multiple regression analysis based on 44 accounting firms and audit reports of 2,438 public companies in 2012. The result shows that audit quality has significant positive correlation with audit charge.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Zhongfu Yu AU - Shuyuan Tang AU - Meng Zhang PY - 2014/08 DA - 2014/08 TI - The empirical study of the effect of audit quality on audit charge——through studies on accounting firms auditing public companies in 2012 BT - 2014 2nd International Conference on Education Technology and Information System (ICETIS 2014) PB - Atlantis Press SP - 421 EP - 425 SN - 1951-6851 UR - https://doi.org/10.2991/icetis-14.2014.127 DO - https://doi.org/10.2991/icetis-14.2014.127 ID - Yu2014/08 ER -