Study on effectivity of board independent from view of audit fees;

After controlling for related variables, the study applies OLS to examine empirically the relationship between free cash flow and audit fees test the free cash flow hypothesis and debt control hypothesis from audit fees perspective.

The problem of audit fees determinants is one of the auditing research focuses.

Can the Ratio of Audit Fee to Asset be regarded as Audit Pricing? ——The comparative research of the audit fee and the ratio of audit fee to asset;

The Effect of Corporate Governance on Ratios of Audit Fee to Asset;

By using the 772 samples selected at random from Chinese A-sharing companies in 2005 and 2006,this paper researches empirically the features of board of directors of listed company on the audit fee.

Appling non-parameter tests and regression model,this paper studies the impact of formation of audit committee on board characteristics and the relation between board characteristics and the ratio of audit fee to asset.

This paper aims at particularity of IPO audit,and researches two potential factors affect IPO audit fee:accounting firms’ industry expertise and client character of collected capital.