我国上市公司审计收费影响因素的实证分析——来自上证180指数样本股的经验证据

The Factors Influencing Audit Fees of the Listed Companies of China—A Case Study of 180 Listed Companies in Shanghai Stock Exchange

摘要: 采用多元线性回归方法,以2003年我国上证180指数的样本股为研究对象,对影响我国上证180样本股审计收费的相关因素进行实证分析,结果表明:这些样本公司的规模、由国际4大会计师事务所审计、应收款项与资产总额之比是影响我国其审计收费的主要因素,而存货与资产总额之比、资产负债率、净资产收益率、审计意见类型及对审计收费的影响不显著。

Abstract: This study is based on the data of year 2003 from the 180 listed companies in Shanghai Stock Exchange.Multiple linear regression method is applied to analyze audit fee and the relevant factors involved.Results showed that main factors to influence an audit fee were the scale of the audited company,the scale of the auditing agency,and ratio of receivables to total assets.The influences were not apparent from factors like ratio of inventory to total assets,assets liabilities ratio,return of net assets ratio,and opinion type.