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Corporate Governance And Audit Pricing

Posted on:2009-10-06Degree:MasterType:Thesis
Country:ChinaCandidate:P J LiFull Text:PDF
GTID:2189360248454399Subject:Business management
Abstract/Summary:PDF Full Text Request
This research is aimed at the impact of governance mechanism on auditing pricing nowadays in the listed companied in china. Based on the demand-oriented perspective, we investigated the impact of both inside and outside governance mechanism on the audit pricing through revising and expansion the Simunic's audit pricing model. We found that, the marketization is positively related with audit pricing significantly; which demonstrates that a sound market mechanism is good to raise the demand of high-quality auditing. The proportion of independent directors, the set up of auditing committee and the issue of B shares and H shares are all positively related with audit pricing; which shows that the system of independent directors and audit committee improves the high-quality auditing. State-controlled is negatively related with audit pricing significantly; which means that state-controlled resulted in owner-absent and insider-control. The defects of the structure resulted in the real owner ignore the high-quality auditing. There are no significant relation between the proportion of the biggest shareholder and the executives and high-quality auditing.
Keywords/Search Tags:Audit Pricing, Audit Fees, Corporate Governance, Audit Quality
PDF Full Text Request
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