审计收费与审计质量的关系研究——基于第一大股东不同持股比例的视角  

Study on the Relationship between Audit Fee and Audit Quality

作　　者：申富平[1] 丁含[2] 

机构地区：[1]河北经贸大学校长办公室,河北石家庄050061 [2]河北经贸大学会计学院,河北石家庄050061

出　　处：《经济与管理》2011年第1期20-23,共4页Economy and Management

摘　　要：以2002—2009年度因财务舞弊受到中国证监会处罚的上市公司为样本,分析在第一大股东不同持股比例下,审计收费与审计质量的关系,在控制了审计意见的相关影响因素后发现:在上市公司第一大股东持股比例较高时,审计收费与审计质量呈负相关;第一大股东持股比例较低时,审计收费与审计质量正相关。Based on date of listed firms which punished by CSRC due to financial fraud from 2002 to 2009,the author analyzed the relationship between audit fee and audit quality under the different shareholding ratio of the first majority shareholder.After controlling factors related to the audit opinion,we find that audit fee is negatively related to audit quality when the shareholding proportion of the largest shareholder is higher;and audit fee is positively related to audit quality when the shareholding proportion of the largest shareholder is lower.

关 键 词：第一大股东持股比例 审计收费 审计质量 

分 类 号：F239.42[经济管理—会计学]