论文部分内容阅读
本研究将信息透明度纳入审计费用的研究范围之内,考察我国创业板上市公司信息透明度与审计费用的相关关系,并结合两者的关系提出了一些政策建议方面的思考。实证研究结果表明,我国创业板上市公司信息透明度与审计收费之间存在显著负相关关系,即信息透明度越高,审计收费往往越低。
This study included the information transparency into the research scope of audit fees, investigated the relationship between information transparency and audit fees of listed companies in China, and put forward some suggestions on policy combining the relationship between the two. The empirical results show that there is a significant negative correlation between information transparency and audit fees of listed companies in China’s GEM, that is, the higher the transparency of information, the lower the audit fees tend to be.