Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/187577
Authors: 
Wu, Xingze
Year of Publication: 
2012
Citation: 
[Journal:] China Journal of Accounting Research [ISSN:] 1755-3091 [Volume:] 5 [Year:] 2012 [Issue:] 4 [Pages:] 321-342
Abstract: 
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.
Subjects: 
Corporate governance
Audit fees
SSE Corporate Governance Sector
Corporate growth
JEL: 
G38
M42
Persistent Identifier of the first edition: 
Creative Commons License: 
https://creativecommons.org/licenses/by-nc-nd/3.0/
Document Type: 
Article
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