Related Transactions, Executive's Salary Gap and Audit Fees
Authors
Jun Yin
Corresponding Author
Jun Yin
Available Online January 2018.
- DOI
- 10.2991/ieesasm-17.2018.107How to use a DOI?
- Keywords
- related transactions,executive's salary gap,audit fees
- Abstract
The primary purpose of this study was to reduce the audit fees of listed companies,and how related transactions and executive's salary gap can impact audit fees.From this angel of view,the essay picks listed A share companies in Shenzhen and Shanghai stock exchange as study objects.The study reveals that executives salary gap shows positive correlation with audit fees.Related transactions don't affect the positive relationship between executive's salary gap and audit fees.
- 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 - Jun Yin PY - 2018/01 DA - 2018/01 TI - Related Transactions, Executive's Salary Gap and Audit Fees BT - Proceedings of the 2017 5th International Education, Economics, Social Science, Arts, Sports and Management Engineering Conference (IEESASM 2017) PB - Atlantis Press SP - 512 EP - 516 SN - 2352-5398 UR - https://doi.org/10.2991/ieesasm-17.2018.107 DO - 10.2991/ieesasm-17.2018.107 ID - Yin2018/01 ER -