Research on the Relationship between Audit Costs and Audit Quality:Empirical Evidence Based on China's A-share Capital Market
This paper uses China's A-share listed companies from2017 to 2021 as a research sample to examine the impact of audit fees on audit quality.This paper uses the absolute value of manipulable accrued profit as a proxy for audit quality,and it is found that there is a clear positive correlation between audit cost and audit quality.Moreover,according to the nature of property rights,the relationship between audit quality and audit fees has been studied in depth,and it is found that in China's state-owned enterprises,the positive correlation between audit fees and audit quality will be significantly weakened.Examining the relationship between audit fees and audit quality to verify whether audit fees affect audit quality can better help people understand and study the relationship between audit fees and audit quality in the capital market environment,and provide some empirical evidence.Finally,based on the research conclusions of this paper,suggestions on the audit business of listed companies are put forward,hoping to improve and develop the audit market of listed companies,put forward relevant countermeasures and suggestions based on the empirical research results,and point out the shortcomings of the research in this paper.
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