[1]庄伟卿.审计收费影响因素评价模型的有效性分析[J].福建工程学院学报,2016,14(06):603-612.[doi:10.3969/j.issn.1672-4348.2016.06.018]
　Zhuang Weiqing.Effectiveness analysis of evaluation models of audit fees influencing factors[J].Journal of FuJian University of Technology,2016,14(06):603-612.[doi:10.3969/j.issn.1672-4348.2016.06.018]
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审计收费影响因素评价模型的有效性分析()
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《福建工程学院学报》[ISSN:2097-3853/CN:35-1351/Z]

卷:
第14卷
期数:
2016年06期
页码:
603-612
栏目:
出版日期:
2016-12-25

文章信息/Info

Title:
Effectiveness analysis of evaluation models of audit fees influencing factors
作者:
庄伟卿
福建工程学院 管理学院
Author(s):
Zhuang Weiqing
School of Management, Fujian University of Technology
关键词:
审计收费;  影响因素;  评价模型;  有效性
Keywords:
audit fee;  influencing factor;  evaluation model;  effectiveness
分类号:
F239.65
DOI:
10.3969/j.issn.1672-4348.2016.06.018
文献标志码:
A
摘要:
审计收费影响因素评价受影响因素的选取、模型结构与形式等影响，进而对事务所评估审计费用的科学性产生一定影响。通过2012-2014年沪市A股上市公司826家的相关指标数值进行模型构建，对线性和非线性两类模型结构进行比较。研究结果表明，选取有限影响因素构建线性关系的审计收费影响因素评价模型是拟合效果较好的，能够较好地反映实际关系。
Abstract:
The evaluation of audit fees influencing factors is affected by the selection of the influencing factors and the construction and form of evaluation model, which may affect to some extent the scientificness of accountancy firms in evaluating the audit fees. Several evaluation models of audit fees influencing factors based on the data of 826 listed companies in Shanghai Stock A Market between 2012 and 2014 are constructed. Comparison is made between linear and non-linear evaluation models. The results indicate that selecting limited influencing factors to construct a linear evaluation model of the audit fees is of favourable fitting effect and can well reflect the practical relationship.

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更新日期/Last Update: 2016-12-25