BETA系数对公司审计费用影响的实证研究被引量：2

BETA Coefficient and Audit Price:Empirical Evidence from China's List Companies

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摘要文章在综述影响审计定价的各种因素后，分析了BETA系数对公司审计费用的影响，并使用多元线性回归方程分析了BETA系数与审计费用的关系。依据2001-2004年中国上市公司数据，得到审计费用与BETA系数之间呈U型关系的结论：当BETA系数接近于1时，审计费用最低。同时还获得了第一大股东持股比例和董事会规模对审计费用的影响的经验证据。 Using the data of Chinese list companies during 2001to 2004, this paper investigates the relationship between BETA and audit price. We find that, the relationship between them is ＂U＂ shaped curve, that is to say, when the BETA increase, the audit price will decrease and then turn to increase. The audit price will be minimized when the BETA is close to 1. Further analysis indicates that the largest shareholder＇s ownership and the number of the board of directors have rome influence on the audit price.

作者彭江平郑琦

机构地区湖南大学会计学院

出处《统计与信息论坛》 2006年第5期48-51,共4页 Journal of Statistics and Information

基金国家自然基金项目(70372040)的阶段性研究成果

关键词 BETA系数审计费用风险上市公司注册会计师 BETA Coefficient audit price risk List Company CPA

分类号 F224.0 [经济管理—国民经济]

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参考文献5

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