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Human capital characteristics of accounting firms and audit fee--- empirical data of the China's a shares companies listed on shanghai stock exchange in 2013

Author(s): Xu Fei, Mi Jun

The human capital characteristics of accounting firm is directly related to audit quality, thus it influences audit fee. Combining with the top 100 information of comprehensive evaluation on accounting firms of China, this article analyses the relationship between human capital characteristics and audit fee based on the data of the China's A-shares companies listed on Shanghai Stock exchange in 2013. The results shows that the number of CPA (Certified public accountants )and accounting talents, proportion of the forty years old or younger have significant positive correlation with audit fee. And proportion of elder forty years old is negatively related to audit fee.

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