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Cao, Q., Pu, H., Yang, Y.F. and Liu, C.Y. (2013) Earnings Management, Audit Fee and Audit Opinion. Audit Research, 172, 76-83.

has been cited by the following article:

• TITLE: Research on Influences of Company Features on Audit Fee

  AUTHORS: Shengnan Wang

  KEYWORDS: Company Governance, Profit Management, Audit Fee

  JOURNAL NAME: Modern Economy, Vol.6 No.5, May 27, 2015

  ABSTRACT: This paper mainly considers key factors in company governance and profit management based on the company scale and finance risk. The empirical analysis indicates that higher company governance level can reduce company agency cost and audit risk, so the audit fee also reduces. It regards the frequent profit and loss as the operable profit of the company, which can measure company profit management level and capability. The empirical analysis indicates that higher company profit management level will increase the uncertain risk, so it will generate higher audit fee. Therefore, it analyzes the company audit fee in two fields and provides reference for preparing the market development strategy.