采用非参数检验方法和回归分析方法，本文从审计费用率视角研究了审计委员会的设立对上市公司治理的影响。
This paper aims at particularity of IPO audit, and researches two potential factors affect IPO audit fee:accounting firms' industry expertise and client character of collected capital.
采用非参数检验方法和回归分析方法，本文从审计费用率视角研究了审计委员会的设立对上市公司治理的影响。
This paper aims at particularity of IPO audit, and researches two potential factors affect IPO audit fee:accounting firms' industry expertise and client character of collected capital.
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