|
|
|
OALib Journal期刊
ISSN: 2333-9721
费用:99美元
投稿
|
|
|
|
匹配条件: “Changxie YE” ,找到相关结果约14183条。
列表显示的所有文章,均可免费获取
第1页/共14183条
每页显示
条
|
|
|
|
|
|
|
|
|
|
City-Level Audit Economies of Scale and Audit Fees
[PDF]
Xiaping Ye
Modern Economy (ME)
,
2016,
DOI: 10.4236/me.2016.711125
of the accounting firms and client company and the size of the accounting
firm on audit fees. There is a significant
correlation between the fees and the distance. The results suggest that
geography is significant and positively affects audit fees if audit firm and client company are in the same area;
at the same time, audit firms’ scale economies can reduce audit fees for the study based on city-level (if
audit firm and the client company are in the same area). Specially, audit
location affects audit fees more significantly when audit firm has scale economy.
These results suggest that geography and
economies of scale affect audit fees.
|
|
第1页/共14183条
每页显示
条
|
|
|