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本文运用档案研究方法,对我国上市公司审计收费影响因素实证研究现状进行了考察和评估。通过中国期刊全文数据库,选取了发表在《审计研究》《、会计研究》等期刊上的关于上市公司审计收费影响因素的实证研究论文。从发展轨迹、研究模型的设计及变量选择、研究结论等方面进行了统计分析和评价,并对该领域的进一步研究提出了建议。
This paper uses the file research method to investigate and evaluate the status quo of empirical research on the impact of audit fees on listed companies in China. Through the full-text database of Chinese periodicals, this paper selected the empirical research papers on the influencing factors of audit fees of listed companies published in the Journal of Audit Research, Accounting Research and other journals. From the development trajectory, the design of the research model and the choice of variables, the conclusions of the study conducted statistical analysis and evaluation, and made recommendations for further research in this area.