我国上市公司审计收费影响因素的实证分析

本文首次选取我国第一支统一指数沪深300的指标股2005年年报披露的审计费用作为研究对象,应用多元线性回归的统计方法,对我国上市公司审计收费影响因素进行实证研究。研究表明:企业资产规模、纳入合并报表的子公司数、会计师事务所为"国际四大"显著影响审计收费;而存货和应收账款占总资产的比例、资产负债率、净资产收益率、审计意见类型、独立董事的数量、公司所在地等对审计收费不存在显著的影响。最后提出有针对性的政策建议。

Empirical Evidence for the Determinants of Audit Fees for Listed Company in China

This paper uses multiple linear regression method to carry on empirical studies on the data of companies of Shanghai Shenzhen 300 Index in 2005.From the empirical analysis,we concludes that the notable factors to audit fees are the scale of the audited company,the number of its subsidiaries,and the brand fame of the top 4 international auditing agency,and there are also some other factors which are not apparent,such as ratio of inventory & receivables to total assets,assets-liabilities ratio,return on equity,opinion type,number of independent directors,and regional difference.Finally,we also give some suggestions to our government.