China A-share Listed Company's Annual Report Audit Fees Impact Factors Research

Research background:In 1980s, American scholars began to pay attention to questions about audit fees in securities market. Their studies included normative research and empirical research; Their conclusions have enriched Audit Theory and offered empirical evidence for the supervision department to make supervision measures.In 2001, Chinese listed companies were required to disclose their audit fees in annual reports for the fist time. Till now, studies on audit fees in China securities market are rarely few and most of all are normative research. A series of empirical research, which are carried on to study the problem of audit fees in Chinese securities market, will not only help investors understand annual report, but also offer empirical evidence for the supervision department to make supervision measures.Research logic and methods:The main purpose of this paper is to research on the determinants of audit fees in Chinese A-share market. It uses both normative research and empirical research in this paper: it discusses the concept of audit quality and audit fees deeply by normative research, and utilizes the relevant data in the Chinese securities market to get the determinants of audit fees by empirical research.Structure of the paper:This paper is divided into 6 chapters altogether. The structure and main points are listed as follow:Chapter 1: The background of audit fees study. At first, the chapter summarizes the research of audit fees by foreign scholars; Secondly, it introduces the improvement of Chinese listed company on the disclosure of audit fees in the annual report; Finally, it discusses the...