异常审计收费与审计质量的损害——来自中国审计市场的证据  

Abnormal Audit Fees and the Shredded Audit Quality:Evidence from China's Public Companies

作　　者：方军雄[1] 洪剑峭[1] 

机构地区：[1]复旦大学管理学院会计系

出　　处：《中国会计评论》2008年第4期425-442,共18页China Accounting Review

基　　金：国家自然科学基金(70602024)"我国注册会计师行业职业声誉经济后果性研究";国家自然科学基金(70472019)"公司治理与会计信息公信度实证研究"的阶段性成果。

摘　　要：中国上市公司是否成功地通过许以更高的审计收费购买审计意见呢?本文以2001—2002年上市公司作为研究样本,考察了这些上市公司随后年度审计意见的改善情况与异常审计收费的关联关系,结果发现:异常审计收费与上市公司不利审计意见的改善显著正相关,不过,与预期相反,在上市公司提高审计收费的情况下,内资会计师事务所相比外资会计师事务所更少的允许上市公司改善审计意见。同时,异常审计收费的存在显著损害了会计盈余的价值相关性,上述证据意味着中国上市公司成功的通过审计收费的提升购买了审计意见。it is interesting whether companies succeed in opinion shopping by giving abnormal audit fee to CPA. This paper examines the association between the abnormal audit fee and the improvement of unfavorable audit opinion from period t to t＋ 1, using a sample of Chinese listed companies during 2001--2002. We find that abnormal audit fee is significantly and positively associated with the improvement of unfavorable audit opinion, and the abnormal audit fee significantly damages the value-relevance of accounting earnings. These evidences imply that Chinese listed companies succeed in opinion shopping through the abnormal audit fee.

关 键 词：异常审计收费 审计质量 不利审计意见 价值相关性 

分 类 号：F239.6[经济管理—会计学] F224[经济管理—国民经济]