Please use this identifier to cite or link to this item: https://hdl.handle.net/20.500.12540/373
Title: Determinants of audit fees: Evidence from companies listed on Shenzhen Stock Exchange
Authors: Wu, Qiuqi 
Issue Date: 2020
Source: Wu, Q. (2020). Determinants of audit fees: Evidence from companies listed on Shenzhen Stock Exchange [Unpublished bachelor's thesis]. Wenzhou-Kean University.
Abstract: This study examines the determinants of audit fees for companies listed on Shenzhen Stock Exchange. This paper primarily focuses on whether auditor size, auditee size, auditee profitability, auditee risk and type of industry impact audit fees. Using data from 2009-2018, this paper finds that for the auditor size, those Big Four accounting firms usually charge a higher audit fee. For the auditee size, the larger the company, the higher audit fees are charged. In addition, those companies who are more profitable usually charge a higher audit fee. Also, the auditee risk is positively related with audit fees. However, the industry type does not impact the audit fees charged by accounting firms. These results provide auditors in China a reliable basis for how to charge audit fees in future and also help client companies listed on Shenzhen Stock Exchange to better control their audit fees in order to reduce costs.
URI: https://hdl.handle.net/20.500.12540/373
Appears in Collections:Theses and Dissertations

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