异常审计费用能衡量会计质量吗?——兼论如何解释审计费用残差  

Can Abnormal Audit Fees Measure Accounting Quality?——Also on How to Explain Audit Fee Residuals

作　　者：陈丽英[1] CHEN Li-ying(Accounting School, Shanghai University of International Business and Economics, Shanghai 201620, China)

机构地区：[1]上海对外经贸大学会计学院,上海201620

出　　处：《上海对外经贸大学学报》2018年第3期37-50,共14页Journal of Shanghai University of International Business and Economics

基　　金：教育部人文社会科学研究青年基金"重要性判断;公司治理与财务重述信息披露"(14XJC790001);国家自然科学基金青年项目"应计异象;定期披露与会计信息定价效率"(71202043)

摘　　要：本文探讨了一种全新的基于审计费用衡量会计质量的方法。已有衡量会计质量的方法多是以已实现盈余及其要素来检验,本文加入对事前审计风险的考虑,检验了异常审计费用与会计质量的关系。研究发现,较高的异常审计费用预示着公司会计质量较差,可以作为现有衡量指标的替代方法。此外,本文从异常审计费用对重述的预测价值入手,探讨了审计费用的残差如何解释的问题。研究结果验证了成本观,即审计费用残差是审计师从事高风险业务所付出的额外审计努力的回报,而非审计师独立性受损的租金。This study develops a new measure of accounting quality based on audit fees. Existing measures of accounting quality are typically based on realized earnings and earnings components. In this study, we consider the pre-audit risk, and examine the relationship between abnormal audit fees and low quality accounting. We find that our measure of unexplained audit fees correlates positively with poor accounting quality, and it can be used to provide an alternative measure of a firm＇s accounting quality. In addition, this paper discusses how to explain the residual of audit fees from the predictive value of abnormal audit fees for restatements. The results suggest that fee residuals should be best interpreted as evidence of additional auditor effort on higher risk engagements rather than of the adverse impact of auditor rents on auditor independence.

关 键 词：异常审计费用 会计质量 重述 

分 类 号：F239[经济管理—会计学]