Proceedings of the 2014 International Conference on Education Technology and Information System (ICETIS 2014)

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

Authors
Zhongfu Yu, Shuyuan Tang, Meng Zhang
Corresponding Author
Zhongfu Yu
Available Online August 2014.
DOI
https://doi.org/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.
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Proceedings
2014 2nd International Conference on Education Technology and Information System (ICETIS 2014)
Part of series
Advances in Intelligent Systems Research
Publication Date
August 2014
ISBN
978-94-62520-27-1
ISSN
1951-6851
DOI
https://doi.org/10.2991/icetis-14.2014.127How to use a DOI?
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  -