An Empirical Analysis of Factors Influencing Audit Fees Based on the Corporate Governance

摘要

In the post-Enron era,independent audit is required to pay more attention to corporate governance.This paper focuses on the relationship between audit fee and corporate governance using listed companies'data from 2003 to 2005 in China to explain which factor has been considered during the course of the audit pricing,also in what degree they influence audit fee.We fred that there is positive relationship among audit fees and ownership structure,the ratio of the independent directors,and the variable of the other stock market.