Research On The Association Among The A Stock Pricing、internal Control Weakness And Audit Fee

Audit fee is audit services of supply and demand both sides reach the audit is the price of the services,audit fees as certified public accountants and the auditees important economic links between(company),affects the play of the role of the audit,so the audit fee research in the study of the audit has traditionally been a very important field.Empirical research on audit fees of listed companies is relatively early from the west,began in the 1980 s,while the China Securities Regulatory Commission issued documents requirements "must be in the annual report of listed company disclosure of remuneration paid to an accounting firm" until 2001,beginning to implement the empirical research of our country’s audit fees.In theory,the factors influencing audit fees come mainly from the audit cost and audit risk of these two basic level,yet as to expanding the domestic and foreign related research and extension,audit cost and audit risk indicators have been refined.In view of the different types of audit market,more and more influence factors has been a steady stream of excavation and discusses research.From the stock pricing this intuitive external factors to study the relationship between audit fees,can reflect the influence of the securities market for audit fee;Research from the perspective of internal control defects of audit fee,reason mainly lies in the effective internal control can reduce the audit cost and investment,and also to a certain extent,reduce the audit risk.Article select the related data of the Shanghai a-share listed companies in 2015 as the research sample,study the a-share listed company stock price,the internal control defects and the relationship between audit fees,in reference on the basis of previous studies,attempts to use control variable Angle to study the relationship between the three,make audit charge the research object is more perfect and the economic,using theoretical analysis and the empirical research method of combining in-depth study a-share stock pricing,the relationship between the internal control defects and audit fees.The content of the article mainly includes the following five parts:the first chapter is introduction,mainly describes the research background,research purpose and meaning of the article,the related literature review,including contrast research at home and abroad and the related literature summary)and the innovation of this article and research methods.The second chapter to the A share stock prices,the internal control defects and the theoretical basis of the audit charge three content mainly includes three aspects,namely the related concept and the influence factors of audit fee,the a-share stock price’s influence on audit fees and the internal control defects influence on audit fees,from the Angle of the related concept of analysis has laid A theoretical basis for the research of this paper.The third chapter is the research design.According to the related theory in the second chapter.deduces the relationship between internal control and audit pricing,study to the problem,put forward hypothesis.Then collect samples from a database,annual reports,and specify the site data,variable definitions and measurement.Finally in this paper,the regression model is established.The fourth chapter is the empirical analysis.Is the core part of this paper,mainly including descriptive statistics analysis of the relevant variables,a total of linear analysis and regression analysis,as well as to the empirical analysis of the reasons,and so on.The end of the fifth chapter for this article,mainly introduces the research conclusion of this article,policy recommendations,and limitations of this study.In the first place in the fourth chapter summarizes the empirical conclusions,then the problems found in the study of and research conclusions are proposed,finally elaborated this article research limitations.