我国审计收费影响因素的实证分析

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1、两南人学硕十学付论文!I一一；I鼍曼曼皇曼皇皇曼曼曼曼曼曼曼曼曼曼曼theobjectiveofthisarticleis：firstly,CementreliabilityandcreditabilityintheareaStudiesandvalidateexistingresearchproduction；secondly,deepeningrecognitionandinterpretationtodomesticauditfeesproblem；Thirdly,extendnewperspectiveinauditfeerese

2、archfield，tostudythesefactorstotheauditfeeindifferentindustries，andcompareresultsafterseparatingindustries，putforwardtheyputupdifferentdirectionofinfluenceanddegreeofinfluenceindifferentindustries．Then，weneedtoseparateindustriestostudythesefactors．Onlyinthisway,wecaneduce

3、theweightofeveryfactorstotheauditfeemoreaccurateandmorescientific．Tostudyauditfeeoflistedcompaniesinoarcountry．Firstly,wetheoreticallygeneralizedandsortedoutpastdocuments，Iin仃oducethetheoryofauditfeesabovea11．Basedontherealisticconditionofauditfeesoflistedcompaniesinourco

4、untry,Iidentifythefactorsinfluencingauditfees，andthenItestthesefactorsbypositiveresearch，andputsforwardcertainpolicyproposals．Aftercollectingtheauditfeesdataof966samplecompaniesfrom2007annualreports，throughrevisionthewesternauditfeemodel，wesetupmultiplelinearregressionmod

5、elofauditfeessuitableforourcountryandrelevantinfluencefactor．Andwedivideintoalltheindustries，manufacturing，IT,therealestatethesefourspecificareas，makedescriptivestatistics，correlations，regressionanalysis．Wealsomakeafurtherresearchontheinfluenceofunauditservices．Theresulti

6、sfollows．Firstly,thescaleofthelistedcompany’assetisthefirstbigfactorsaffectingtheauditfees．Regardlessofalltheindustries，manufacturing，IT,therealestate，itistoberemarkablewiththeauditfee．Secondly,amongtheotherfactorstOberemarkablecorrelation、Ⅳitlltheauditfee，Leverage，Longde

7、bt，R2，averageGDP,BiglO，theyputupdifferentdirectionofinfluenceanddegreeofinfluenceindifferentindustries．Soifwecollectdataswithoutseparatingindustries，theconclusionisinaccuracy．Thirdly,amongthefactorstobeinconspicuouscorrelationwiththeauditfee，Profit，Sdegree，Opinion，thesefa

8、ctorsputupdifferentdirectionofinfluenceanddegreeofinfluenceindifferentindustries．Finally,theinde