Empirical study on influencing factors of audit fee of listed company in China: evidence from A stock market in China

In order to clarify the influencing factors of audit fee of listed company in China and whether the pricing strategies are same or not of different accountant offices,the audit fee of listed companies of A stock from 2003 to 2009 is analyzed. The result shows that the larger the scale of accountant office,the better the brand reputation,the higher the status in provincial and municipal accountant market,the higher the audit fee it will acquire. Among them,the reputation of accountant office has the most important influence on audit fee; the scale of accountant office is in the second place,and the market share of accountant office is in the last place.