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empirical analysis of determinants of audit fees in China
Finance & Accounting
Pages 16 (4016 words)
Empirical Analysis of Determinants of Audit Fees in China Table of Contents 4. Analysis 3 4.1 Introduction 3 4.2 Descriptive Statistics of whole sample 3 4.3 Descriptive Statistics of sub-sample 5 4.4 Correlation Analysis of whole sample 8 4.5 Correlation Analysis of sub-sample 9 4.6 Regression Analysis of the whole sample 13 4.6 Regression Analysis of the Sub Sample 14 4.7 Interpretation 16 Reference List 18 4.
However, financial information about some of the listed companies was missing for which the Chinese database RESSET was used as the supplementary source. Apart from this, annual report of some of the companies was also checked. The data that are considered for the study are of 2011. For the analysis of the collected data SPSS, statistical software has been used. The first section is based on the analysis of the whole data set that comprises of data of the listed companies of both Shenzhen and Shanghai. The second section analyses the data of the two cities separately. 4.2 Descriptive Statistics of whole sample The Table 1 given below shows the statistics for the audit fees with respect to the other variables. As the table shows that the minimum audit fees is ?1.00 million, whereas the maximum is ?3.51 million. This reveals that there is a huge difference between the audit fees of the two cities. However, the average audit fees in these two cities are ?3.51 million. This huge difference can be due to the factors like characteristics of the area and financial position of the company, which are located at the various places of the two cities. ...
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