Does the resignation of an independent director affect audit fees? An empirical study based on Chinese A-share listed companies

• Published in: International review of financial analysis Vol. 92; p. 103075
• Main Authors: Liu, Xiaomei, Li, Bin, Zhang, Shuai, Yang, Zhenhe
• Format: Journal Article
• Language: English
• Published: Elsevier Inc 01.03.2024
• Subjects: Audit fees; Audit risk; Independent directors quit; M42; J44; Audit risk; Independent directors quit; Audit fees

Based on the data of Chinese A-share listed companies from 2006 to 2020, the article empirically examines the impact of independent directors quitting on audit fees when it occurs in listed companies, using independent directors quitting as an entry point. The empirical results show a significant po...