The Empirical Study Of The Relationship Of Auditor Characteristic And The Rate Of Audit Fee

With the development of securities markets, China's audit market has also been an unprecedented development .audit fees that reflect the economic ties between client and the accounting firm are the one of the main factors of the healthy development of the audit market. Therefore, study on the factors of The impact of charges on the audit market, making contribute to management and auditors on the stock market industry, regulation, and hence more effective regulation of the audit market behavior of the main body, and also enhance the participation of the main stock market's understanding of the audit services and will help the participants to understand the audit market competition conditions, and thus making a more positive development of its strategic direction.Recently , financial fraud case coming out one after the other, not only lead the investors suffer heavy losses, but also enable the public to lose confidence of the business and the accounting profession, then ,causing regulatory concern about the accounting profession.In this paper ,making the review of the related Literature along the three aspects of the auditor on the audit costs, the study of the factors of the audit fee mostly use the absolute–audit fee or The natural logarithm of audit fees, the research of the relative - rate of audit fees very little involved. The study found that the rate of audit fees can eliminate the impact of the asset size, while relatively strong intensity of its interpretation.Therefore, this article conduct research from the characteristics of accounting firms and analyze the impact to the rate of audit fees .Mainly involves three aspects: firm size, auditor industry expertise and firms to change. According to the theoretical analysis, put forward this hypothesis.In the empirical research part, the author use of the listed company's public data, from the three aspects of the auditor characteristics to verify the analysis to audit fees. The data used in the database from the State Taian.In this paper, empirical analysis shows that three aspects of the auditor characteristics, firm size, auditor industry expertise as well as the firm changes are all had a significant effect on the rate of the audit fees.Finally, based on empirical research, we propose the limitations of this study and the future research directions.