The empirical study of the effect of audit quality on audit charge——through studies on accounting firms auditing public companies in 2012

DOI

10.2991/icetis-14.2014.127How to use a DOI?

Keywords

audit quality; audit charge; factor analysis; empirical study

Abstract

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.

Copyright

© 2014, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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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  - Proceedings of the 2014 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  - 10.2991/icetis-14.2014.127
ID  - Yu2014/08
ER  -