企业诚信影响审计收费吗？--基于纳税诚信的经验研究  

Does Enterprise Integrity Impact Audit Fees?——An empirical study based on tax integrity

作　　者：耿艳丽 鲁桂华[1] 

机构地区：[1]中央财经大学会计学院 [2]山东工商学院会计学院,邮政编码100081

出　　处：《审计研究》2018年第1期68-77,共10页Auditing Research

基　　金：本文受到山东省自然科学基金培养基金(项目批准号：ZR201702190485)的资助.

摘　　要：企业诚信是否会影响审计收费?由于企业诚信是不可直接观测的,因此找到能够衡量企业诚信的指标则成为解决这个问题的关键。本文以2014~2016年上市公司的纳税诚信状况作为衡量企业诚信的指标,研究了上市公司纳税诚信是否会影响审计收费。本文的结果显示,纳税诚信企业的审计收费显著低于非纳税诚信企业,进一步的研究显示,不论股权性质是国有企业还是民营企业,不论在法制水平较高的东部地区还是法制水平较低的中西部地区,纳税诚信企业的审计收费都显著低于非纳税诚信企业。稳健性检验结果显示,纳税诚信企业确实更加"诚信",较少进行盈余管理活动、信息披露质量更高。本文的结果表明,企业的诚信状况是审计师在确定审计收费时会考虑的一个重要因素。Does enterprise integrity impact audit important to find an index to measure enterprise fees？ Enterprise integrity can＇t be directly observed, so it is integrity. This paper uses the tax integrity data of the listed companies to measure enterprise integrity, and investigates whether enterprise integrity impact audit fees. This paper provides evidence that enterprises with tax integrity pay lower audit fees than those without tax integrity. Regardless of state-owned enterprises or private enterprises, and regardless of the enterprises in the eastern or western regions, the audit fees of the enterprises with tax integrity are lower. Robustness test results demonstrated that enterprises with tax integrity are indeed more ＂honest＂, exhibiting less earnings management, and higher quality of information disclosure. This paper finds out that enterprise integrity is an important factor when auditors determine audit fees.

关 键 词：纳税诚信 审计收费 盈余管理 

分 类 号：F239.4[经济管理—会计学]