Internal Control Quality, Market Competition Position and Audit Fees

被引：0
|
作者：
Li, Chuanjing [1 ]
Liu, Yijuan [1 ]
机构：
[1] Nanjing Univ Sci & Technol, Nanjing, Jiangsu, Peoples R China
来源：
2017 6TH EEM INTERNATIONAL CONFERENCE ON EDUCATION SCIENCE AND SOCIAL SCIENCE (EEM-ESSS 2017) | 2017年 / 104卷
关键词：
Internal control quality; Market competition position and audit fees;
D O I：
10.5729/aer.2017.104.52
中图分类号：
G40 [教育学];
学科分类号：
040101 ; 120403 ;
摘要：
The paper selects the data of Shanghai and Shenzhen A-share listed companies from 2014 to 2016 to test the relationship between the internal control quality, market competition position and audit fees, and studies the impact of market competition on the relationship between internal control quality and audit fees. The results show that: the higher the internal control quality, the lower audit fees, and the competitive position of the market can make this reduction effect stronger.
引用
收藏
页码：52 / 57
页数：6
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