International Big Four, Customer Concentration and Audit Fees

Hongli Ma

2022

Abstract

With the development of economy, enterprises in the supply chain are competing more and more as a whole, so the downstream of the supply chain and the customers of enterprises are becoming more and more important for the development of enterprises. They are the main source of economic interests of enterprises and have an important impact on the economic activities of enterprises, so they may have an impact on audit expenses. This paper takes A-share listed companies as the research object, establishes an empirical regression model, and studies how the customer concentration of enterprises in the supply chain affects the audit cost from the perspective of the supply chain. In addition, when the audit unit of the enterprise is the Big Four, the effect of customer concentration on reducing audit fees is not significant. In the non-big four enterprises, the concentration of clients significantly reduces the audit fees.

Paper Citation

in Harvard Style

Ma H. (2022). International Big Four, Customer Concentration and Audit Fees. In Proceedings of the 4th International Conference on Economic Management and Model Engineering - Volume 1: ICEMME; ISBN 978-989-758-636-1, SciTePress, pages 24-29. DOI: 10.5220/0012022900003620

in Bibtex Style

@conference{icemme22,
author={Hongli Ma},
title={International Big Four, Customer Concentration and Audit Fees},
booktitle={Proceedings of the 4th International Conference on Economic Management and Model Engineering - Volume 1: ICEMME},
year={2022},
pages={24-29},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0012022900003620},
isbn={978-989-758-636-1},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 4th International Conference on Economic Management and Model Engineering - Volume 1: ICEMME
TI - International Big Four, Customer Concentration and Audit Fees
SN - 978-989-758-636-1
AU - Ma H.
PY - 2022
SP - 24
EP - 29
DO - 10.5220/0012022900003620
PB - SciTePress