公允价值变动会影响审计收费吗?——基于沪市A股上市公司的经验研究  

Will Changes in Fair Value Affect Audit Fee?——A Study Based on the Experience of Shanghai A-share Listed Companies

作　　者：马建威[1,2] 周嘉曦[1] 梁超 

机构地区：[1]北京工商大学商学院/国有资产管理协同创新中心,北京100048 [2]财政部财政科学研究所,北京100142 [3]北京恩菲环保股份有限公司资产财务部,北京100038

出　　处：《北京工商大学学报（社会科学版）》2014年第6期55-62,共8页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

基　　金：国家社会科学基金重大项目"国家治理视角下的国有资本经营预算制度研究"(14ZDA027);国家社会科学基金重点项目"国有资本授权关系及实现模式研究"(14AJY005);国家社会科学基金项目"内部资本市场对企业集团成长的作用机制研究"(11BGL022)

摘　　要：公允价值计量模式在提高会计信息相关性的同时,如何保证其可靠性是理论和实务界关注的焦点。外部审计对保障会计信息可靠性发挥着至关重要的作用,而审计收费在一定程度上反映了审计师的谨慎程度和审计力度。文章研究了2008—2010年沪市A股上市公司公允价值变动损益对审计收费的影响,发现公允价值变动损益绝对值越大,审计收费越高;公允价值变动损益的正负值对审计收费产生影响,公允价值变动损益为正值时其对审计收费的影响更加显著;由十大会计师事务所审计的公司,其公允价值变动损益对审计收费的影响显著高于非十大事务所审计的公司。The fair value measurement model can improve the accounting information, at the same time how to ensure the re- liability is the focus in both theory and practice. External audit plays a critical role in protecting the reliability of accounting infor- mation. Audit fee can reflect the conservatism of auditors and audit efforts. This paper studies the impact of profit and loss on changes in fair values upon the audit fees in the Shanghai A-share listed companies during the period from 2008 to 2010. It finds that the greater the absolute value of changes in fair values is, the higher the audit fees ; positive and negative changes in fair values would impact audit fees ： positive changes in fair values have a more significant impact on audit fees ; the impact of changes in fair value upon audit fees are significantly higher in the company audited by top 10 accounting firms.

关 键 词：公允价值变动损益 审计收费 稳健性 十大会计师事务所 

分 类 号：F233[经济管理—会计学]