Relations Between Political Connections and Audit Fees of Chinese Private Listed Companies

doi:10.11908/j.issn.0253-374x.2017.03.021

Home > Archive>Volume 45, Issue 03, 2017 >0447-0452. DOI:10.11908/j.issn.0253-374x.2017.03.021

Relations Between Political Connections and Audit Fees of Chinese Private Listed Companies
DOI:
                        10.11908/j.issn.0253-374x.2017.03.021
                    
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                        LI ShuaifengLI Shuaifeng
College of Economics and Management，Tongji University，Shanghai 200092, China；Audit Department，Tongji University，Shanghai 200092, China
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ZHENG ShaodongZHENG Shaodong
Third Branch Institute, Shanghai Administration Institute，Shanghai 200233, China
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Abstract:

Based on the analysis of the reform in initial public offering(IPO) examination system, this paper, taking those IPO companies in 2008-2012 as samples, has used empirical methods to research on the relationship between political connections, audit fees and auditor market share. The conclusion shows that, after the reform, accounting firms with members in China securities issuance examination committee (CSIEC) have charged PreIPO companies extra audit fees. Their market share has increased as well. On the other hand, political connections can help PreIPO companies to reduce their audit expenditure.

Key words:political connections; audit fees; market share

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LI Shuaifeng, ZHENG Shaodong. Relations Between Political Connections and Audit Fees of Chinese Private Listed Companies[J].同济大学学报(自然科学版),2017,45(03):0447~0452

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Received:July 07,2016
Revised:January 05,2017
Adopted:December 12,2016
Online: April 01,2017
Published:

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