文档介绍:英国留学生研究报告范例。英国留学生研究报告怎么写?
英国留学生研究报告是每个英国留学生关注的事情,如何写好研究报告,写出一 个漂亮的研究报告,可以通过大量阅读范文提高写作能力,下面是一个优秀的英 国留学生研究报告,给大家一个参考:
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.
Research objective
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 innova