政策性负担与审计费用——基于企业冗员的证据  

Policy Burdens and Audit Fees:Evidence Based on Redundant Employees

作　　者：楚有为 CHU Youwei(School of Government Audit, Nanjing Audit University, Nanjing 211815, China)

机构地区：[1]南京审计大学政府审计学院,江苏南京211815

出　　处：《审计与经济研究》2020年第5期10-17,共8页Journal of Audit & Economics

基　　金：教育部人文社会科学研究青年基金项目(19YJC630223)。

摘　　要：我国企业普遍背负一定的政策性负担,政策性负担对企业经营的影响是学术研究的重要话题。利用2007—2018年A股非金融上市公司数据,从审计费用视角,以企业冗员为例,检验了政策性负担对企业经营的负面效应。研究发现,企业背负的政策性负担水平越高,审计师收取的审计费用越高;经营风险、代理成本和盈余操纵是导致上述效应的三个渠道。进一步研究表明,政策性负担与审计费用的正向关系受到劳动保护程度的影响,劳动保护程度越高,政策性负担与审计费用的正向关系越强。政策性负担对审计费用的影响在国有企业更显著。另外,政策性负担对审计费用的增加既有审计师增加了审计投入的原因,也有风险溢价的原因。研究结果表明,政策性负担对企业存在明显的负面效应,审计师在做出审计收费决策时考虑了政策性负担对企业经营的负面影响。Chinese enterprises generally bear a certain degree of policy burden,and the impact of policy burdens on business operations is an important research topic in academia.From the perspective of audit fees,this paper uses the data of A-share non-financial listed companies in Shanghai and Shenzhen Exchange from 2007 to 2018 to examine the negative effects of policy burdens represented by redundant employees.The study found that the higher the redundancy employees of the enterprise,the higher the audit fees charged by the auditor.Earnings downside risks,rising agency costs and increased earnings management are the three channels that lead to these effects.Further research shows that the positive relationship between policy burden and audit fees is affected by the degree of labor protection.The positive relationship between policy burden and audit fees is stronger when the degree of labor protection is greater.The impact of policy burdens on audit fees is more pronounced in state-owned enterprises.In addition,the increase in audit fees for policy burden is due to both the auditor's increased audit investment and the risk premium component.The research results show that the policy burden has obvious negative effects on the enterprise,and the decision made by the auditor considers the negative impact of the policy burden on the business operation.

关 键 词：政策性负担 企业冗员 审计费用 经营风险 代理成本 盈余管理 审计意见 审计风险 

分 类 号：F239.43[经济管理—会计学]