高管的外国背景与审计费用之间的关系

IF 3.6 Q1 BUSINESS, FINANCE
Wunhong Su, Chen Yin
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引用次数: 0

摘要

设计/方法/途径为了检验高管的海外经历与审计费用之间的关系,本研究构建了以下实证模型:Lnfeei,t = β0 + β1Foreign backgroundi,t + ∑βj Controli,t + YearFE + IndFE + εi,t (1).研究结果本研究发现,审计师对聘用更多具有国外背景的高管的公司收取更高的费用。该研究揭示了高管的外国背景如何影响审计费用,丰富了有关高管异质性和审计费用的文献,并为审计从业人员提供了重要启示。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Association between executives’ foreign background and audit fees
Purpose This study aims to investigate the association between executives with foreign backgrounds and the audit fees paid by the Chinese-listed firms over the period from 2010 to 2020. Design/methodology/approach To examine the association between executives’ foreign experience and audit fees, this study constructs the following empirical model: Lnfeei,t = β0 + β1Foreign backgroundi,t + ∑βj Controli,t + YearFE + IndFE + εi,t (1). Findings This study finds that auditors charge higher fees for firms hiring more executives with foreign backgrounds. The results are robust to a battery of robustness checks, including fixed effects, alternative measures of independent variable, controlling for other characteristics of executives and auditors and entropy balancing method. Originality/value This study sheds light on how executives’ foreign backgrounds affect audit fees, enriching the literature on executive heterogeneity and audit fees and providing important implications for audit practitioners.
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来源期刊
CiteScore
4.30
自引率
0.00%
发文量
18
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