Proceedings of the 2nd International Conference on Culture, Education and Economic Development of Modern Society (ICCESE 2018)

The Effect of Accounting Firms Size on Audit Fees

Authors
Liangcheng Wang, Yanzhi Zhou
Corresponding Author
Liangcheng Wang
Available Online March 2018.
DOI
10.2991/iccese-18.2018.236How to use a DOI?
Keywords
accounting firms; size; audit fees
Abstract

The study of audit fees is one of the most important issues in auditing market. Audit fees are the "economic bridge" between listed companies and accounting firms. Reasonable audit fees can improve the audit quality. This paper examines the effect of accounting firms on audit fees, and discusses whether there are significant differences in audit fees among different size of accounting firms. Through studying the audit fees of A-share listed companies of China from 2013 to 2015, we find that compared with the local accounting firms, the big four accounting firms have obtained a significant audit fees premium. And compared with the small and medium local accounting firms, the large local accounting firms have also obtained a significant audit fees premium.

Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 2nd International Conference on Culture, Education and Economic Development of Modern Society (ICCESE 2018)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
March 2018
ISBN
978-94-6252-495-8
ISSN
2352-5398
DOI
10.2991/iccese-18.2018.236How to use a DOI?
Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Liangcheng Wang
AU  - Yanzhi Zhou
PY  - 2018/03
DA  - 2018/03
TI  - The Effect of Accounting Firms Size on Audit Fees
BT  - Proceedings of the 2nd International Conference on Culture, Education and Economic Development of Modern Society (ICCESE 2018)
PB  - Atlantis Press
SP  - 1061
EP  - 1065
SN  - 2352-5398
UR  - https://doi.org/10.2991/iccese-18.2018.236
DO  - 10.2991/iccese-18.2018.236
ID  - Wang2018/03
ER  -