| In the current background of the beginning implementation of the new accounting and auditing standards, whether criteria for the audit fees is fair, it will directly affect the independence of accounting firms and certified public accountants, and the quality of information disclosure of listed companies and audit quality, and it will indirectly affect the economic behavior of stakeholders in the capital market. The research in issues what audit fees related influencing factors are, as well as how their influencing extent, which could provide some help for correct understanding of the audit fees information by investors of listed companies under the new standards background. So that they can obtain the more reliable information of investment and decision.This article mainly consists of six major components. The first part of the article describes the research background, motivation, meaning and innovation point, as well as the research framework and content; the second part is mainly for domestic and international literature review of the study; third part introduces the theoretical basis for research, which is supply—demand price theory of commodities, principal-agent theory, asymmetric information theory, market signaling theory; fourth part introduces article assumes the relationship between the mainly eight large aspects and audit fees in the empirical research, on this basis and it constructs this empirical research model, introduces the source of the sample data and filters the sample data, as well as explains some of this empirical research methods; fifth part focuses on basing on the new standards influencing factors of A-share listed company's audit fees from Shanghai and Shenzhen Stock Exchange from 2007 to 2009, and the article does empirical research by statistics of describing, statistics of correlation, regression testing and analysis, etc; sixth component is on the basis of the fifth part's study, which draws conclusions in this paper, and makes recommendations for some existed limitations and improve measures in the research process. Through the research find that: Three years after the implementation of new standards in the Shanghai and Shenzhen Stock Exchange, the factors that affect audit fees in significant respect of the overall different situation is more obvious in the Shenzhen Stock Exchange than in the Shanghai Stock Exchange. But the significant level is more exact, the result is more obvious. The result is that the significant relationship between independent variables in the Shenzhen Stock Exchange and dependent variables is better than which in the Shanghai Stock Exchange. So that Shenzhen Stock Exchange has better multi-line regression results than Shanghai Stock Exchange.Empirical study finds that the natural logarithm of the end of listed companies'total assets, whether ROE is in the range of allotment, whether listed company is the ST company, whether listed companies have losses, the earnings per share excluding unusual gains and losses, equity ratio of total assets, the largest shareholder of the identity, management stake, whether listed company has issued foreign capital shares, whether accounting firm is the "top ten" accounting firm, whether the opinion is the emphasis of matter paragraph with an unqualified opinion, whether listed company'location is in the economically developed areas, whether listed company'location is in the economically undeveloped areas are significantly related to the natural logarithm of audit fees. Other independent variables do not have a significant impact on the natural logarithm of audit fees. Key words: New standards; Audit fees; Influencing factors... |
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