【作者】Nan Hu，Fangjun Wang，Peng Wang，Lee J. Yao，Junrui Zhang
【作者单位】a Department of Accounting and Finance, University of Wisconsin Eau Claire, Eau Claire, WI, USA; b School of Management, Xi’an Jiaotong University, Xi’an, China; c College of Business, Loyola University New Orleans, New Orleans, LA, USA
【摘要】 This paper investigates the relationships between ultimate ownerships and audit fees (ADFEE). Using the data of 1428 Chinese listed companies in 2008, our empirical results show ADFEE are lowest for companies controlled by central government, followe...
