2023
DOI: 10.1108/raf-12-2022-0330
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Association between executives’ foreign background and audit fees

Wunhong Su,
Chen Yin

Abstract: Purpose This study aims to investigate the association between executives with foreign backgrounds and the audit fees paid by the Chinese-listed firms over the period from 2010 to 2020. Design/methodology/approach To examine the association between executives’ foreign experience and audit fees, this study constructs the following empirical model: Lnfeei,t = β0 + β1Foreign backgroundi,t + ∑βj Controli,t + YearFE + IndFE + εi,t (1). Findings This study finds that auditors charge higher fees for firms hiring … Show more

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