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英国留学生怎么写好研究型报告
2015-07-19 来源: 51due教员组 类别: 写作技巧
英国留学生怎么写好研究报告是一个大的命题,其实它是一个长期积累的过程,很难在很短时间内实现,51due认为留学生们应该坚持长期阅读研究报告的范例,掌握研究报告的写作流程和理解写作中的注意事项。
1 Introduction and motivation:
The purpose of this study is to examine the association between the corporate governance and the audit fees in China. Previous empirical research which has been taken on this area suggested two main possible relationships: the demand-base perspective and the audit-base perspective. The audit-base perspective suggests that the corporate governance is negatively related with the audit fee because with the strong corporate governance the audit risk is reduced to auditors so that the audit test will be less, which would lead to a lower audit fees (Muniandy, 2007). The demand-base perspective suggests that the corporate governance is positively related with the audit fees because strong corporate governance needs the additional assurance from the auditors. For example: Collier and Gregory (1996) found that the audit committee effectiveness is positively related with the audit fee. Abbott, Parker, Peter and Raghunandan(2003) found that the audit committee independence and the expertise are significantly positively related with the audit fees by examining 492 firms.
The overall aim of the proposed work is to examine the association between the corporate governance and the audit fees in China.
The objectives and innovations of the work are as follows:
To verify the relationship between the determinant factors of the corporate governance and audit fees inChinaby using a wider range of control variables than those have been used before.
To make some suggestions for the corporate governance structure in China
To make some suggestions for the regulation of the auditing fees market
The proposed structure of the research:
Chapter1
-Introduction
-A background: corporate governance and the audit fees
Chapter2
-The association between the corporate governance and the audit fees: a literature review
Chapter3
-Research design
-methodology
Chapter4
-Results
Chapter5
–Conclusion and recommendation for the corporate governance structure and the audit fees inChina
References
Appendix
3 Data sources
I will choose the A shares companies from the Chinese market from 2009 to 2010 as the sample.
I will reject the companies from the financial industry and the B shares companies and the H shares companies.
Financial data, information such as the audit fees and the corporate governance will be primarily obtained from the CSMAR (China Stock Market Accounting Research) data Base, but this will be supplemented by data from the Yahoo Finance.In the research, the data would be analyzed by TSM software and the Excel.
According to the former research and the circumstance of the Chinese market, the key variables are following:
Control variables:
Whether the audit firm is a large multinatio
