Corporate governance and audit fees: Evidence from companies listed on the Shanghai Stock Exchange

• 作者: Xingze Wu
• 来源期刊: 中国会计学刊：英文版
• 学科: 经济
• 关键词: CORPORATE governance AUDIT FEES SSE CORPORATE Gove
• 年，卷（期）: 2012,（4）
• 页码范围: 321-342
• 页数: 22页
• 分类号: F239.43

摘要

This study uses data from companies listed on the Shanghai Stock Exchange to investigate the relationship between corporate governance and audit fees. Full sample results reveal a significant negative relationship between corporate governance and audit fees, and subsample results further show that corporate governance’s influence on audit fees is affected by corporate growth. The negative relationship between corporate governance and audit fees is economically and statistically significant in sample companies that grew moderately during the sample period, and mixed or insignificant in companies that experienced overly fast or negative growth.