Corporate governance and audit fees: Evidence from companies listed on the Shanghai Stock Exchange
This study uses data from companies listed on the Shanghai Stock Exchange to investigate the relationship between corporate governance and audit fees. Full sample results reveal a significant negative relationship between corporate governance and audit fees, and subsample results further show that corporate governance's influence on audit fees is affected by corporate growth. The negative relationship between corporate governance and audit fees is economically and statistically significant in sample companies that grew moderately during the sample period, and mixed or insignificant in companies that experienced overly fast or negative growth.
Year of publication: |
2012
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Authors: | Wu, Xingze |
Published in: |
China Journal of Accounting Research. - Amsterdam : Elsevier, ISSN 1755-3091. - Vol. 5.2012, 4, p. 321-342
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Publisher: |
Amsterdam : Elsevier |
Subject: | Corporate governance | Audit fees | SSE Corporate Governance Sector | Corporate growth |
Saved in:
freely available
Type of publication: | Article |
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Type of publication (narrower categories): | Article |
Language: | English |
Other identifiers: | 10.1016/j.cjar.2012.10.001 [DOI] 1020135468 [GVK] hdl:10419/187577 [Handle] |
Classification: | G38 - Government Policy and Regulation ; M42 - Auditing |
Source: |
Persistent link: https://www.econbiz.de/10011936944
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