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本文针对交叉上市公司所披露的审计费用进行研究,基于国内外文献回顾,分析了我国交叉上市公司的研究现状。并通过2011年披露的交叉上市公司的相关数据和资料,从上市公司是否为交叉上市,事务所差旅费支付,事务所聘任,财务状况及事务所规模等角度出发进行实证研究,发现上市公司是否交叉,差旅费支付,公司财务状况以及事务所规模与审计费用有明显的相关性。
This paper studies the audit fees disclosed by cross-listed companies, and based on the domestic and international literature review, analyzes the current research status of cross-listed companies in our country. Based on the data and data of cross-listed companies disclosed in 2011, this paper conducts an empirical study based on whether the listed companies are cross-listed or not, the travel expenses of the firm, the firm’s employment, the financial status and the scale of the firm. It finds whether the listed companies cross , Payment of travel expenses, the company’s financial position, and firm size and audit fees.