行业周期、产权性质与审计费用负担  

Industry Cycle,Property Nature and Burden of Audit Fees

作　　者：梅波[1,2] 

机构地区：[1]重庆三峡学院经济与管理学院,重庆404120 [2]南京大学会计与财务研究院,江苏南京210093

出　　处：《山西财经大学学报》2013年第1期106-115,共10页Journal of Shanxi University of Finance and Economics

基　　金：教育部人文社会科学研究青年项目(12YJC790141);教育部人文社会科学研究青年项目(10YJC790279);校级项目(11QN-03)

摘　　要：分析了行业周期对审计费用负担的效应、分别嵌入盈余操纵和产权性质后的行业周期效应以及不同市场化进程中行业周期对审计费用负担效应的差异。固定效应等模型检验表明:相比于衰退期行业,成长期和成熟期行业的审计费用率更低,而相比于成长期和成熟期行业,衰退期行业的审计费用率更高;盈余操纵程度较高的企业,审计费用率较高,相比于成长期和成熟期行业,盈余操纵加重了衰退期行业的审计费用率负担;国有企业的审计费用率较低,相比于成长期和成熟期行业,国有产权效应缓解了盈余操纵效应下衰退期行业的审计费用负担。进一步的分析显示,高市场化进程中要素市场比较活跃,市场识别机制较强,能识别出审计费用负担的行业周期效应,更具行业效应。Industry effects play an important role in audit pricing. This paper analyzes industry cycle effect on audit fees burden, industry cycle effect which is embedded in earnings manipulation and nature of property right and industry cycle effect of differences in audit fees burden under different market process. The study finds that growing and mature industries audit fee rate is relatively low- er compared to the recession industry; compared to the growth and mature industry, the recession audit expense ratio higher;, higher the degree of earnings manipulation, corporate audit fee rate is higher; compared to the growth and mature industry, the earnings manipu- lation intensifies recession industry audit fee rate burden; audit of state-owned enterprises less expense ratio; compared to the growth and mature industry, the state-owned property rights effect eases the audit cost burden of recession industry. Further analysis finds that it is more active to factor market, market recognition mechanism stronger, more able to identify the audit cost burden industry cy- cle effect, more industry effect in the process of high-market-oriented.

关 键 词：行业周期 产权性质 盈余操纵 审计费用负担 

分 类 号：F239[经济管理—会计学]