Artikel
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.
- Language
-
Englisch
- Bibliographic citation
-
Journal: China Journal of Accounting Research ; ISSN: 1755-3091 ; Volume: 5 ; Year: 2012 ; Issue: 4 ; Pages: 321-342 ; Amsterdam: Elsevier
- Classification
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Management
Corporate Finance and Governance: Government Policy and Regulation
Auditing
- Subject
-
Corporate governance
Audit fees
SSE Corporate Governance Sector
Corporate growth
- Event
-
Geistige Schöpfung
- (who)
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Wu, Xingze
- Event
-
Veröffentlichung
- (who)
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Elsevier
- (where)
-
Amsterdam
- (when)
-
2012
- DOI
-
doi:10.1016/j.cjar.2012.10.001
- Handle
- Last update
-
10.03.2025, 11:43 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Wu, Xingze
- Elsevier
Time of origin
- 2012
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