审计费用的影响因素实证研究——基于金融类与非金融类上市公司的比较  

An Empirical Study on Determinants of Audit fees:Based on the Comparison of Financial and Non-financial Listed Companies

作　　者：高雷 吴茜 张杰[1] 

机构地区：[1]南京审计学院江苏省高校哲学社会科学重点研究基地"金融风险管理研究中心"

出　　处：《财经科学》2012年第1期109-116,共8页Finance & Economics

基　　金：国家自然科学基金项目(71002109);教育部人文社会科学研究项目(08JC630047);南京审计学院委托课题"国家审计的行为博弈理论研究"(编号:JZ2010001-14);江苏省"青蓝工程"项目资助

摘　　要：本文采用上市公司2006-2009年非平衡面板数据,运用固定效应模型、有序logistic等方法,实证研究了金融类与非金融类公司审计费用影响因素的差异。研究发现:流通股比例与非金融类公司审计费用正相关,与金融类公司的审计费用负相关;审计师变更对非金融类公司审计费用无明显影响,与金融类公司审计费用正相关;资产负债率与非金融类公司审计费用正相关,与金融类公司审计费用负相关;而公司规模、控股股东性质等因素对两类公司审计费用的影响没有显著差别。本研究拓展了相关研究的实证方法,并有别于以往仅对非金融类公司进行研究,分别研究了两类公司审计费用的影响因素并进行比较,有利于在审计时区别对待,以便加大金融类公司的监管力度,有效控制金融风险。Based on the non- balanced panel data of listed companies from 2006 to 2009, this paper employs fixed effect model and ordered logistic model to empirically investigate the differences in the determinants of the financial and non- financial listed companies＇ audit fees. It draws the conclusions as follows. The proportion of tradable shares is positively correlated with non- financial listed companies＇ audit fees and negatively correlated with the financial company＇ s audit fees; the change of auditor has no significant effect on non- financial company＇ s audit fees, but positively correlated with the financial company＇ s audit fees; the assets- liabilities ratio is positively correlated with non- financial company＇ s audit fees and negatively correlated with financial company＇ s audit fees; company＇ s size, location and controlling shareholder＇ s nature exert indifferent influences on the financial and non- financial companies＇ audit fees. The research expands empirical methods of related studies, and makes difference with previous research which only researches non- financial companies. It reaches audit fees＇ influencing factors of two kinds of companies separately, and this is in favor of differential treatment during an audit in order to increase supervisor of financial companies and control financial risk effectively.

关 键 词：审计费用 影响因素 有序logistic 

分 类 号：F239.4[经济管理—会计学]