Decision Sciences
7 years ago

Audit Fees Reveal Troubling Power Imbalance Between Firms and Auditors

Journal of Residuals Science and Technology
Analysis of Determinants of Audit Fees among Listed Companies in China Based on Big Data Technologies
Xiwang Chen

Paper Summary

Audit fees play a crucial role in the relationship between companies and accountants. A study in China analyzed audit fees using big data in 2015. They found that factors like client size, complexity, risk, auditor size, and audit opinion type influence audit fees. Among these, client size has the strongest positive impact on audit fees. This research helps understand how different factors affect the costs of audits for listed companies in China.

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