会议论文摘要：
This study examined the factors affecting audit fees in the Chinese audit market, which is quite different from the market-oriented western economy. To achieve the objectives, we rewiewed the factors identified in the prior studies and analyzed the China-specific factors that are presumed to exist specifically in the Chinese audit market. The analyses were performed through a multiple regression analysis. The results of this study shows that firm size proxied by total assets, the audit complexity measured by the number of subsidiaries, and auditor’s reputation proxied by accounting firm size affect audit fees in the Chinese audit market, similar to the audit markets of other countries. These results are largely consistent with previous studies.
With regard to the China-specific factors, audit opinions, the government’s stock ownership ratios, and the geographical proximity between the auditee and the auditor were examined. ......
