摘要:The paper takes advantage of normative analysis and empirical analysis to study the relationship between corporate governance structure and audit fee, and the date is from A share market list companies of China2010.
ance structure to audit fee 23
3.3.1 Board characteristics 23
3.3.2 Ownership structure 27
3.3.3 Management compensation 29
3.4 Summary of the chapter 30
4. Empirical analysis 30
4.1 Research design 31
4.1.1 Assumptions 31
4.1.2 Sample and data source 31
4.1.3 Variables and explanation 32
4.2 Descriptive statistics 33
4.2.1 Descriptive analysis about audit fee 33
4.2.2 Descriptive analysis about other variables 36
4.3 Correlation analysis 37
4.4 Regression analysis 38
4.4.1 Model design 38
4.4.2 Board characteristics and audit fee 39
4.4.3 Ownership structure and audit fee 40
4.4.4 Management compensation and audit fee 41
4.5 Summary of the chapter 42
5. Conclusion and recommendations 42
5.1 Conclusion of the research 42
5.2 Recommendations for improvement of corporate governance efficiency and audit fee 43
5.3 Contributions and limitations of the paper 44
References 46
Appendix 50
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