摘要
采用多元线性回归方法 ,以 2 0 0 2年我国深市上市公司为研究对象 ,对影响我国上市公司审计收费的相关因素进行了实证分析 ,结果表明 :上市公司的规模、子公司个数、事务所规模与上市公司所在地是影响我国上市公司审计收费的主要因素 ,而存货与资产总额之比、应收款项与资产总额之比、资产负债率、净资产收益率、审计任期、审计意见类型及审计任期与审计意见类型的交互效应对审计收费的影响不显著。
The study is based on the data of year 2002 from the listed companies in Shenzhen Stock Exchange. Multiple linear regression method is applied to analyze audit fee and the relevant factors to influence it. Results show that main factors to influence an audit fee are the scale of the audited company, the number of its subsidiaries, the scale of the auditing agency, and the location of the audited company. The influences are not apparent from factors like ratio of inventory to total assets, ratio of receivables to total assets, assets-liabilities ratio, return of net assets ratio, audit tenure, opinion type, and the interacting effect between audit tenure and opinion type.
出处
《财经理论与实践》
CSSCI
北大核心
2004年第2期68-71,共4页
The Theory and Practice of Finance and Economics
基金
国家自然基金项目 (70 3 72 0 40 )<中国独立审计管制及制度改进研究>的阶段性成果
