Corporate governance and audit fees:Evidence from companies listed on the Shanghai Stock Exchange

作     者：Xingze Wu 

作者机构：Research Institute of Accounting and FinanceNanjing University 

出 版 物：《China Journal of Accounting Research》 (中国会计学刊（英文版）)

年 卷 期：2012年第5卷第4期

页      面：321-342页

学科分类：12[管理学] 1202[管理学-工商管理] 

基　　金：supported by a Nanjing University IAPHD Project sponsored by the Qing Lan Project of Jiangsu Province 

主　　题：Corporate governance Audit fees SSE Corporate Gove 

摘      要：This study uses data from companies listed on the Shanghai Stock Exchange to investigate the relationship between corporate governance and audit fees. Full sample results reveal a significant negative relationship between corporate governance and audit fees, and subsample results further show that corporate governance s influence on audit fees is affected by corporate growth. The negative relationship between corporate governance and audit fees is economically and statistically significant in sample companies that grew moderately during the sample period, and mixed or insignificant in companies that experienced overly fast or negative growth.