企业风险承担是否提升了审计收费水平？  

Does Enterprise Risk-taking Improve the Level of Audit Fees?

作　　者：张鑫 乔贵涛[1] 王亚茹 ZHANG Xin;QIAO Guitao;WANG Yaru(School of Management,Shandong University Of Technology,Zibo 255012,China;School of Accounting,Capital University of Economics and Business,Beijing 100070,China)

机构地区：[1]山东理工大学管理学院,山东淄博255012 [2]首都经济贸易大学会计学院,北京100070

出　　处：《南京审计大学学报》2020年第1期34-44,共11页Journal of Nanjing Audit University

基　　金：山东省自科基金项目（ZR2019MG034）;国家社会科学基金项目（18BGL050）;教育部规划基金项目（18YJA630029）;山东省社会科学基金会计专项（17CKJJ21;15CKJJ07）;山东理工大学博士科研启动基金项目（4033/716009）

摘　　要：以我国2007-2017年A股上市公司为样本,实证检验企业风险承担水平对审计师审计收费行为决策的影响。研究发现:(1)企业风险承担水平越高,审计收费水平越高;(2)相对于小规模会计师事务所,大规模会计师事务所对企业的风险承担收取了更高的审计费用;(3)相对于民营企业,会计师事务所对国有企业的风险承担行为收取了较低的审计费用。进一步研究发现:(1)法制环境在会计师事务所对企业风险承担收取较高的审计收费中起到完全调节作用,即法制环境越好的地区,审计师对企业风险承担收取越高的审计费用;(2)在对企业的风险承担收高审计费用的同时,审计师相应投入了较高的审计资源,降低了审计风险。Taking A-share listed companies in China from 2007 to 2017 as sample,this paper empirically tests the effects of enterprise risk-taking behavior on auditors’decision of audit fees.The results indicate that:(1)The higher the level of enterprise risk-taking,the higher the level of audit fees;(2)Compared with small-scale accounting firms,large-scale accounting firms charge higher audit fees for enterprise risk-taking;(3)Compared with private enterprises,accounting firms charge lower audit fees for the risk-taking behavior of state-owned enterprises.Further studies show that:(1)Accounting firms charge higher level of audit fees for risk-taking of enterprises located in areas with better legal environments,which has a regulatory role.In other words,the better the legal environments,the higher fees auditors charge for enterprise risk-taking;(2)While charging a higher audit fees for enterprise risk-taking,the auditors accordingly input higher audit resource,resulting in the lower audit risk.

关 键 词：企业风险承担 审计收费 事务所规模 产权性质 法制环境 审计投入 

分 类 号：F239.43[经济管理—会计学]