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如何实现审计服务的质优价廉?实现此目标又需要怎样完善公司治理模式?为回答以上问题,本文利用2007~2012年中国上市公司的数据,检验了公司治理因素与审计收费、审计质量的关系,研究发现适度扩大监事会规模可提升审计质量,抑制审计收费,利于审计服务朝质优价廉方向发展;扩大董事会规模虽然可提升审计质量,但也会提升审计收费;两职合一情况与审计收费正相关,而四大委员会的设立数目与审计收费负相关;独立董事比例与审计质量呈弱正相关关系。
How to achieve the goal of how to improve the corporate governance model? To answer the above questions, this paper uses the data of Chinese listed companies from 2007 to 2012 to examine the relationship between corporate governance factors and audit fees, audit quality The study found that moderately expanding the size of the board of supervisors can enhance the quality of audit and curb audit fees, which is conducive to the development of quality and low-cost audit services. Enlarging the size of the board of directors can improve audit quality but also enhance audit fees. Audit fees were positively correlated, while the number of the four committees was negatively correlated with audit fees. The proportion of independent directors and audit quality showed a weak positive correlation.