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- W2376895776 abstract "Using regression method,this paper examines the correlation between board characteristics and ratios of audit fee to asset(ROF)from annual reports about the listed companies in A-share market.Our research finds that ROF is significantly positively associat- ed with board independence,size of non-independent directors,and negatively associated with the size of independent directors.The size,numbers of subsidiary,proportion of the total as- set in account receivable and inventory of audit client,and auditor tenure are still predomi- nantly determinants factors of ROF.The negative relation between ROF and tenure indicates absence of the audit price cutting in initial engagement year.The results suggest that the boards with greater relative size of independent directors demand higher-quality audit service than auditor normally provides,and the boards with greater absolute size of independent di- rectors are more likely to improve control system of company than company normally has." @default.
- W2376895776 created "2016-06-24" @default.
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- W2376895776 date "2006-01-01" @default.
- W2376895776 modified "2023-09-25" @default.
- W2376895776 title "Board Characteristics and Ratios of Audit Fee to Asset" @default.
- W2376895776 hasPublicationYear "2006" @default.
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