Abstract
This paper analyzes the relationship between earnings management, internal control and audit pricing with a sample of A-share listed companies in Shanghai and Shenzhen for the period 2009 through 2016.The data of internal control are obtained from DIB internal control index. The modified Jones model is used to measure the earnings management. The audit pricing is a surrogate variable of audit pricing. The results suggest that the correlation between internal control and audit pricing is negative, earnings management has a significant positive impact on audit pricing, and the lower the internal control level, the more positive impact of earnings management on audit pricing.
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