发审委社会资本影响审计需求和审计收费吗?——来自中小板IPO的实证证据  

Does Auditors' Social Capital Affect Auditor Choice and Audit Fee?: Evidence from the Small and Medium Enterprises Board

作　　者：李敏才[1] 

机构地区：[1]广州大学经济与统计学院,广东广州510006

出　　处：《审计与经济研究》2013年第5期50-59,共10页Journal of Audit & Economics

基　　金：教育部人文社会科学研究青年项目(13YJC790074)

摘　　要：以中小板开板至2010年12月31日止参加过会审核的公司为样本,研究不同产权性质的企业对事务所发审委社会资本的需求差异以及由此引起的审计收费溢价差异。实证结果发现,民营企业更倾向于选择有发审委社会资本的审计师,而国有企业对审计师的发审委社会资本没有特别的偏好。此外,当民营企业选择有发审委社会资本的审计师时,需要为审计师的社会资本支付10%左右的审计收费溢价;而国有企业组中,发审委社会资本不能为审计师带来审计收费溢价。By using the IPO applications for the Small and Medium Enterprises Board(SMEB) during the foundation of SMEB to 2010-12-31 as a sample,this paper investigates the difference of the demand for the social capital of Stock Issuance Examination and Ratification Committee(SIERC) between state-owned enterprises(SOEs) and private firms,and the difference of audit fee premium.The empirical results demonstrate that,private firms are more likely to engage auditors with social capital of SIERC,while SOEs have no preference for this kind of social capital.Furthermore,I find that private firms should pay about 10% audit fee premium for auditors' social capital,but no significant fee premium for SOEs.This results contribute to the understanding the specific characteristics of the IPO audit market in China,and provide a basis for the reform of IPO system.

关 键 词：发审委 社会资本 产权性质 审计需求 审计收费 审计溢价 IPO市场 审计师选择 

分 类 号：F239.43[经济管理—会计学]