| Residential College | false |
| Status | 已發表Published |
| Internal audit quality and audit fees: Evidence from China | |
LAW KIN FUN PHILIP1  ; Xu Jialu2
| |
| 2024-07 | |
| Source Publication | Journal of Accounting and Taxation
 |
| ABS Journal Level | 1 |
| ISSN | 2141-6664 |
| Volume | 16Issue:3Pages:123-134 |
| Abstract | As an integral part of corporate governance, assurance services from internal and external sources supervise and evaluate companies’ operations. Systematically combing the relevant internal and external audit literature at home and abroad reveals that internal auditing and audit fees show different relationships in different countries and markets. The objective of this study is to examine the relationship between internal audit quality and audit fees in the Chinese market. This study takes companies which constitute the China Securities Index 300 (CSI 300) as a sample and analyzes data from 2013 to 2020 to examine the relationship between internal audit quality and audit fees using regression analysis. Regression results show that companies with a higher quality of internal audit function pay more external audit fees at the same time. The results provide some suggestions to improve the audit supervision mechanism of Chinese listed companies and can enrich the research on internal control and external supervision. |
| Keyword | Internal Audit, External Audit, Audit Fees, Corporate Governance |
| Publisher | Academic Journals |
| Document Type | Journal article |
| Collection | DEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT |
| Corresponding Author | LAW KIN FUN PHILIP |
| Affiliation | 1.University of Macau 2.Deloitte, China |
| First Author Affilication | University of Macau |
| Corresponding Author Affilication | University of Macau |
| Recommended Citation GB/T 7714 | LAW KIN FUN PHILIP,Xu Jialu. Internal audit quality and audit fees: Evidence from China[J]. Journal of Accounting and Taxation, 2024, 16(3), 123-134. |
| APA | LAW KIN FUN PHILIP., & Xu Jialu (2024). Internal audit quality and audit fees: Evidence from China. Journal of Accounting and Taxation, 16(3), 123-134. |
| MLA | LAW KIN FUN PHILIP,et al."Internal audit quality and audit fees: Evidence from China".Journal of Accounting and Taxation 16.3(2024):123-134. |
| Files in This Item: | Download All | |||||
| File Name/Size | Publications | Version | Access | License | ||
| Paper 31-JAT-2024 I（381KB） | 期刊论文 | 作者接受稿 | 开放获取 | CC BY-NC-SA | View Download | |
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