上市公司审计师变更具有严重经济后果。
研究发现非标准的审计意见、是否同属地域对审计师变更产生了显著影响。
It indicates that the non-standard audit opinions and the regional differences have a significant influence on the cha.
本文还研究了外部审计师变更时，设立审计委员会与年报审计收费变化之间的关系。
In addition, we investigate the relationship between audit committee and audit fees when auditor is changed.
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