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《Contemporary Economy & Management》 2009-09
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Auditing Pricing:Review of Oversea Literatures

Guo Menglan(Department of Accounting,Nanjing University,Nanjing 210093,China)  
Auditing pricing is a hot topic in the field of auditing research. Since 1980,western scholars have used all kinds of audit market research data from different countries and different times to investigate factors which influence auditing pricing. In China,since 2001,when listed companies should disclose auditing fee,a great deal of empirical researches on auditing pricing emerged. However,the methodologies and depth of relevant researches are still to be improved,and the conclusions about the influences of relevant factors on auditing pricing are far from consistent.
【Fund】: 国家社会科学基金项目《公司治理全球趋同研究》(06BJY058)
【CateGory Index】: F239.43
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【References】
Chinese Journal Full-text Database 1 Hits
1 GUO Meng-lan(School of Business,Nanjing University,Nanjing 210093,China);Auditing Pricing:A Literature Review[J];Journal of Nanjing Audit University;2010-01
【Co-references】
Chinese Journal Full-text Database 10 Hits
1 LIU Ming-hui,HU Bo(Internal Control and Risk Management Center ofDongBei Financial and Economics University,DaLian LiaoNing 116025,China);Corporate Governance Agency costs and Audit Pricing——an empirical analysis on Chinese A-stock market panel data from 2001 to 2003[J];Research on Financial and Economic Issues;2006-02
2 BAI Yu (Accounting School, Shanghai University of Finance and Economics, Shanghai 200439);Study of the Efficiency of Auditing Board in Listed Companies——Based on Auditing Fee[J];Finance and Trade Research;2007-01
3 XIAO Zuo-ping;A Test of the Free Cash Flow and Debt Control Hypothesis --Empirical Evidence from Audit Fees of Chinese Listed Companies[J];Economic Management;2006-06
4 Han Hongling & Chen Hanwen;Study on Initial Audit Pricing Discount of China's Public Companies:Evidence from Auditor Switch[J];Accounting Research;2007-09
5 Pan Keqin;Corporate Governance, Audit Risk and Audit Pricing: Empirical Evidence Based on CCGI~(NK)[J];Nankai Business Review;2008-01
6 Jiang Wei Li Bin (Accounting Department,Jinan University,Guangzhou ,510632; Accounting Department,Xiamen University,Xiamen ,361005);Soft Budget Constraint,Financial Risk of Firms and Audit Pricing[J];Nankai Economic Studies;2007-04
7 SU Wen-bing,LI Xin-he,CHANG Jia-ying (Department of Accounting,School of Business,Nanjing University,Nanjing 210093,China);Correlation Test of Bargaining Power and Audit Pricing——Empirical evidence from the audit market of Chinese listed companies[J];Journal of Audit & Economics;2009-06
8 Qian Chunjie Zhou Zhongsheng;Book-Tax Differences,Audit Fee and Modified Audit Opinions[J];Auditing Research;2007-01
9 Cai Jifu;Corporate Governance,Audit Risk and Audit Fees[J];Auditing Research;2007-03
10 PENG Jiang-ping,ZHENG Qi(School of Accounting,Hunan University,Changsha 410079,China);BETA Coefficient and Audit Price:Empirical Evidence from China's List Companies[J];Statistics & Information Forum;2006-05
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1 Gong Jun;Positive Research of Corporate Governance and Audit Fee——Evidence in Stock A from 2001 to 2006[A];[C];2008
【Secondary References】
Chinese Journal Full-text Database 1 Hits
1 WANG Jun-fa, GUAN Xu;Research on Low-balling of Accounting Firms in China: Evidence from A Share Market[J];Journal of Nanjing Audit University;2011-01
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