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中文摘要：
以沪深两市2009—2012年661家A股主板民营上市公司为样本,对机构投资者持股、政治联系与审计定价的关系进行实证研究。研究结果表明：机构投资者持股比例越高,审计定价越高;进一步的分组研究发现有政治联系且有机构投资者持股的民营上市公司,随着机构持股比例的增加,其审计定价也越高;而没有政治联系且有机构持股的民营上市公司,随着机构持股比例的增加,审计定价越低,说明机构投资者和政治联系是审计定价过程中两个重要的影响因素。
英文摘要：
Using 661 Chinese A- share Private listed firms data from 2009 to 2012 as samples, this paper studies the influence of institutional investors and political connection on audit fees. The results indicate that the relationship between institutional investors and audit fees is positive. The results of subgroup tests show that audit fees when institutional investors are present in Pditical-connected firms, which are charged higher audit fees.However non-politically connected firms has the opposite result, which suggests that Institutional investors and political connections of a company are crucial to equilibrium pricing of the rising audit market.
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