公允价值计量对审计费用、审计质量的影响——基于2003-2010年A股上市公司的实证分析  

Influence of Fair Value Measurement on Auditing Fee and Auditing Quality:An Empirical Analysis of A-Share Listed Companies during 2003-2010

作　　者：杨书怀[1] 

机构地区：[1]江西财经大学会计发展研究中心,江西南昌330013

出　　处：《当代财经》2013年第2期119-128,F0003,共11页Contemporary Finance and Economics

基　　金：江西省博士后科研择优项目(2012);国家社科基金一般项目(12BJY015)

摘　　要：文章选取2007-2010年年报利润表中均含有"公允价值变动损益"项目的 A股上市公司作为样本,对比分析了其2003-2006年的审计费用与审计质量。实证结果发现,公允价值计量的运用增加了会计师事务所的审计成本,"四大"对公允价值计量提出了更高的声誉补偿溢价;审计质量与每股公允价值变动损益负相关,且审计质量较2003-2006年有所下降,采用正向盈余管理的上市公司尤为明显,但"四大"与内资会计师事务所并不存在显著差异。高审计收费并没有带来高质量的审计服务。By selecting listed companies of A shares whose profit statements in the annual reports from 2007 to 2010 all contain the item of variable loss and profit of fair value as samples, this pa- per conducts a comparative analysis of their auditing fee and auditing quality from 2003 to 2006. The empirical results show that the use of fair value measurement has added the auditing cost of account- ing firms, the ＂big four＂ put forward higher reputation compensation premium on fair value mea- surement. The auditing quality is negatively correlated with the changeable gain or loss of fair value per share, and the auditing quality has declined in comparison with that during the period of 2003 - 2006, it is more obvious in the listed companies with the positive earnings management. But between the ＂big four＂ and the domestic accounting firms there exists no such significant difference. Higher auditing charges cannot bring forward auditing services of higher quality.

关 键 词：公允价值 审计费用 审计质量 公允价值变动损益 

分 类 号：F239.43[经济管理—会计学]