Accounting Firm Size, Abnormal Audit Fees and Audit Quality

DOI

10.2991/978-94-6463-030-5_110How to use a DOI?

Keywords

Audit Expenses; Audit Quality; Scale Of Accounting Firm

Abstract

As the price of CPA's audit service, audit fee has great influence on audit quality. Audit fees higher than normal value can easily lead to the purchase of audit opinions, while audit fees lower than normal value may make certified public accountants pay less attention to audit, which is also not conducive to the improvement of audit quality. This paper selects the financial data of A-share listed companies in Shanghai and Shenzhen Main Board from 2015 to 2020 as research samples, and empirically tests the relationship between accounting firm size, abnormal audit fees and audit quality. The results show that there is a significant positive correlation between accounting firm size and audit quality; The existence of abnormal audit fees will significantly weaken the audit quality; Compared with small-scale accounting firms, large-scale accounting firms have no obvious weakening effect on audit quality.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

TY  - CONF
AU  - Jingning Li
PY  - 2022
DA  - 2022/12/20
TI  - Accounting Firm Size, Abnormal Audit Fees and Audit Quality
BT  - Proceedings of the 2022 International Conference on Bigdata Blockchain and Economy Management (ICBBEM 2022)
PB  - Atlantis Press
SP  - 1107
EP  - 1112
SN  - 2589-4919
UR  - https://doi.org/10.2991/978-94-6463-030-5_110
DO  - 10.2991/978-94-6463-030-5_110
ID  - Li2022
ER  -