The impact of ultimate ownerships on audit fees: Evidence from Chinese listed companies

• المؤلفون الرئيسيون: HU, Nan, WANG, Fanjun, WANG, Peng, YAO, Lee J., ZHANG, Junrui
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2012
• الموضوعات: ultimate owner; ownership structure; pyramid hierarchy; audit fees; Accounting; Asian Studies; Corporate Finance; Databases and Information Systems; Finance and Financial Management
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/sis_research/8047

This paper investigates the relationships between ultimate ownerships and audit fees (ADFEE). Using the data of 1428 Chinese listed companies in 2008, our empirical results show ADFEE are lowest for companies controlled by central government, followed by companies controlled by local government. In...