Specifically, it is the relation between abnormal audit fees and expected ST status (ST and non-ST)、the relation between abnormal audit fees and expected surplus (total assets yield).
具体来说,就是异常审计收费和预期ST状况(ST和非ST)、预期盈余(总资产收益率)之间的关系。
参考来源 - 异常审计收费与困境客户经营风险——来自中国上市公司的经验证据The research results as followed: (1) The board of supervisors and the exterior governance mechanism don’t run well that they should be. (2) The additional effect of the ownership on the board decreases audit fees.
接着,采用主成份分析方法,从特征和运行角度构建了公司治理的四个子系统——所有权、董事会、监事会和外部治理机制,并分别以盈余管理和审计费用作为审计质量的替代变量,检验四个公司治理子系统对审计质量的影响。
参考来源 - 公司治理与审计质量：经验证据·2,447,543篇论文数据，部分数据来源于NoteExpress
Audit fees are the economic link between CPA and audit clients.
审计收费是注册会计师和委托客户之间联系的“经济纽带”。
As the price of audit services, audit fees are the effective signal transferring audit quality.
审计收费作为审计服务的价格，是传递审计质量的有效信号。
Do you perceive mandatory disclosure of audit and non-audit fees will increase the auditor independence?
你是否认为强制性披露审计和非审计费用会增加审计师的独立性?。
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