其他综合收益列报与审计师行为——基于中国上市公司的经验证据  

The Presentation of Other Comprehensive Income and Auditor Behavior——Based on the Empirical Evendence of Chinese Listed Companies

作　　者：肖虹[1] 李少轩 张瑞丽 XIAO Hong;LI Shao-xuan;ZHANG Rui-li(School of Management,Xiamen University,Xiamen 361005;School of Accounting,Guangdong University of Foreign Studies,Guangzhou 510006,China)

机构地区：[1]厦门大学管理学院,福建厦门361005 [2]广东外语外贸大学会计学院,广东广州510006

出　　处：《山西财经大学学报》2018年第10期108-124,共17页Journal of Shanxi University of Finance and Economics

基　　金：教育部人文社会科学重点研究基地重大项目(15JJD630012);全国会计科研课题(2015KJB008);福建省社会规划应用研究后期资助课题(FJ2017YHQZ049);广东省教育厅青年创新人才类项目(2016WQNCX027)

摘　　要：利用中国上市公司2009—2016年的面板数据,考察了其他综合收益列报对审计师行为的影响。研究发现,其他综合收益会使审计收费增加,进而促使审计质量提高,即其他综合收益可以带来＂优价优质＂的审计服务。进一步的研究显示,其他综合收益与审计师行为之间的关系会受到会计信息环境和客户规模的影响。经过内生性控制和敏感性测试,上述结论依然成立。Usinig the panal data of Chinese listed companies from 2009 to 2016, this paper investigates the infuence of other comprenhensive income（OCI） on auditor behavior. The results show that the presentation of OCI would increase audit fee and improve audit quality, which means that the presentation of OCI could lead to higher audit fee and better audit service. Further research reveals that, the relationship between OCI and auditor behavior could be affected by accounting information environment and client size.Above conclusions remain valid after the introduction of endogenous control and sensitivity test.

关 键 词：其他综合收益 审计收费 审计质量 信息环境 客户规模 

分 类 号：F273[经济管理—企业管理]