怎样去俄罗斯承包土地

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Top management's academic experience, abnormal audit fees and audit quality?

Zhang Hanqing   Sun Wenjuan  
[Abstract]: Based on the sample of A-share listed companies in Shanghai and Shenzhen from 2011 to 2019, this paper divides the abnormal audit fees into positive abnormal audit fees and negative abnormal audit fees, studies the relationship between abnormal audit fees and audit quality, and tests the moderating effect of senior executives' academic experience on the relationship. The results show that: when the audit fees are abnormal, the abnormal fees will affect the audit quality; Further research shows that the impact of positive abnormal audit fees on audit quality can be weakened by executive academic experience, which may be due to the fact that firms with executive academic experience are willing to pay more audit fees, thus accounting firms invest more in the audit process.
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怎样去俄罗斯承包土地

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