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《Research on Financial and Economic Issues》 2006-02
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Corporate Governance Agency costs and Audit Pricing——an empirical analysis on Chinese A-stock market panel data from 2001 to 2003

LIU Ming-hui,HU Bo(Internal Control and Risk Management Center ofDongBei Financial and Economics University,DaLian LiaoNing 116025,China)  
Based on Corporate Governance framework,this paper analyzes the impact of agency costs on the audit fees by using Chinese A-stock market panel data from 2001 to 2003.Results of this study indicate that the institutes of independent directors and manager ownership have Positive effect on the audit pricing,and accelerating the separation of board-chairman and general-manager will help to reduce the agency costs and improve the corporate governance.Additionally,results point out that the 5-biggest international CPA-firm obtains premium of audit pricing.
【CateGory Index】: F832.5
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