论文部分内容阅读
现有学者关于审计费用的影响因素研究较多,而关于终极控制人对审计费用的实证研究还相对较少。文章对前人学者关于终极控制人与审计费用实证研究进行了综述,以便在前人研究的基础上发现未来关于终极控制人与审计费用关系的研究方向,但并未发现学者关于终极控制人性质、两权分离度与审计费用关系得出一致结论,进而对后人学者关于该方面研究做一启示。
The existing scholars on the audit costs of the influencing factors more, and on the ultimate controller of the audit costs of empirical research is relatively small. The article summarizes the empirical research on the ultimate control person and the audit cost of the predecessors and scholars in order to find out the future research direction on the relationship between the ultimate controller and the audit expense based on the previous studies, but does not find the nature of the ultimate controller , The relationship between the separation of powers and the audit fees reached a unanimous conclusion, and then to future generations of scholars on this aspect of research to do a revelation.