IPO定价监管与审计费用:基于中国制度变迁的视角

IF 1.6 Q3 BUSINESS, FINANCE

Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI:10.14453/aabfj.v17i2.07

Gang Zhao, Y. Deng, Yujia Jiang, G. Bowrey

{"title":"IPO定价监管与审计费用:基于中国制度变迁的视角","authors":"Gang Zhao, Y. Deng, Yujia Jiang, G. Bowrey","doi":"10.14453/aabfj.v17i2.07","DOIUrl":null,"url":null,"abstract":"From the perspective of institutional change of IPO regulation, this paper discusses the relationship between IPO pricing regulation and audit fees in China. This paper finds that the audit fees of IPO companies are higher in the stage of pricing regulation in comparison to the stage of pricing marketization. We also find auditors charge higher audit fees for the private companies than state-owned companies during the IPO pricing regulation period. Furthermore in regions with tighten legislation, IPO audit fees are higher in the IPO pricing regulation period.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"19 1","pages":""},"PeriodicalIF":1.6000,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"IPO Pricing Regulation and Audit Fees: From the Perspective of Institutional Changes in China\",\"authors\":\"Gang Zhao, Y. Deng, Yujia Jiang, G. Bowrey\",\"doi\":\"10.14453/aabfj.v17i2.07\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"From the perspective of institutional change of IPO regulation, this paper discusses the relationship between IPO pricing regulation and audit fees in China. This paper finds that the audit fees of IPO companies are higher in the stage of pricing regulation in comparison to the stage of pricing marketization. We also find auditors charge higher audit fees for the private companies than state-owned companies during the IPO pricing regulation period. Furthermore in regions with tighten legislation, IPO audit fees are higher in the IPO pricing regulation period.\",\"PeriodicalId\":45715,\"journal\":{\"name\":\"Australasian Accounting Business and Finance Journal\",\"volume\":\"19 1\",\"pages\":\"\"},\"PeriodicalIF\":1.6000,\"publicationDate\":\"2023-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Australasian Accounting Business and Finance Journal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.14453/aabfj.v17i2.07\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Australasian Accounting Business and Finance Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.14453/aabfj.v17i2.07","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}

引用次数: 0

摘要

本文从IPO监管制度变迁的角度，探讨了中国IPO定价监管与审计收费的关系。本文发现，在定价调控阶段，IPO公司的审计费用高于定价市场化阶段。我们还发现，在IPO定价监管期间，审计师对民营公司收取的审计费用高于国有公司。此外，在立法严格的地区，IPO定价监管期间的IPO审计费用较高。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

IPO Pricing Regulation and Audit Fees: From the Perspective of Institutional Changes in China

From the perspective of institutional change of IPO regulation, this paper discusses the relationship between IPO pricing regulation and audit fees in China. This paper finds that the audit fees of IPO companies are higher in the stage of pricing regulation in comparison to the stage of pricing marketization. We also find auditors charge higher audit fees for the private companies than state-owned companies during the IPO pricing regulation period. Furthermore in regions with tighten legislation, IPO audit fees are higher in the IPO pricing regulation period.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Australasian Accounting Business and Finance Journal BUSINESS, FINANCE-

CiteScore

3.90

自引率

15.80%

发文量

审稿时长

24 weeks

期刊介绍： The Australasian Accounting, Business and Finance Journal is a double blind peer reviewed academic journal. The main focus of our journal is to encourage research from areas of social and environmental critique, exploration and innovation as well as from more traditional areas of accounting, finance, financial planning and banking research. There are no fees or charges associated with submitting to or publishing in this journal.