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学术前沿讲座—What are the determinants of audit fees?

发布时间:2020-10-26访问量:13

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报告题目

What   are the determinants of audit fees?

报告人(单位)

Dr. Ruixue DuMenlo College

点评人

(单位)

吴芃(必威官网登录)

时间和地点

20201027日上午:800

腾讯会议ID693 464 879

会议密码198229

报告人简介

Dr. Ruixue Du is currently an Associate Professor of Accounting at Menlo   College. Before joining Menlo College, she was an Associate Professor of   Accounting at University of Wisconsin Stevens Point and taught there for   seven years. She graduated from Nankai University with a bachelor’s degree in   Finance. Then she went to United States to pursuit her master’s and doctorate   degrees at Virginia Tech. She has been actively conducting research in   financial reporting, intangible assets valuation, auditing, as well as accounting   education. She has published in Review of Economics & Finance, Journal of   Accounting and Financial Reporting, Journal of Accounting and Finance,   Journal of Accounting and Free Enterprise, etc. She has taught introductory   financial accounting, intermediate financial accounting, managerial   accounting, management cap stone courses and data visualizations to both   undergraduate and MBA students.

报告内容提要

What are the   determinants of audit fees? Existing research documents that the level of   audit fees is closely related to agency costs and business risk. Current   studies also suggest that business strategies affect firms’ agency costs and   business risk through corporate governance such as capital structure,   compensation, and senior management. This study takes 2009-2014 China   Shanghai and Shenzhen A-share listed manufacturing firms as the research   sample, and adopts Porter’s generic competitive strategies to investigate the   impact of the business strategy choice and the level of market competition on   audit fees. The study finds that: 1) the extent to which firms implement a   cost leadership strategy is positively correlated to audit fees, while the   extent to which a differentiation strategy is implemented is inversely   correlated to audit fees; 2) the relationship between market competition and   audit fees is negative; 3)the relationship between competition strategy and   audit fees could be affected by the level of market competition, but only   when market competition is at a higher stage, the positive impact of cost   leadership strategy on audit fees and the negative impact of differentiation   strategy on audit fees will increase further as the level of market competition   increases.

  


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