技术溢出与审计收费--来自中国上市公司的经验证据  

Technology Spillovers and Audit Fees——The Evidence from Chinese Listed Companies

作　　者：阮永平[1] 吴红杰 郑凯[1] RUAN Yongping;WU Hongjie;ZHENG Kai(School of Business,East China University of Science and Technology,Shanghai 200237,China)

机构地区：[1]华东理工大学商学院,上海200237

出　　处：《财经论丛》2021年第3期61-70,共10页Collected Essays on Finance and Economics

基　　金：国家自然科学基金青年项目(71702104);国家自然科学基金面上项目(71672057)。

摘　　要：以2007~2018年A股非金融行业上市公司的数据为样本,从审计收费的角度实证检验了技术溢出的正面效应。研究发现,技术溢出能够显著降低审计收费,而企业经营风险和多元化程度的降低是导致上述效应的传导机制。进一步研究发现,审计质量并未由于审计收费的减少而下降,表明技术溢出提高了审计效益。此外,技术溢出与审计收费的负向关系在高人力资本的事务所或企业中更为显著。上述发现为技术溢出的经济效应提供了新的经验证据,为理解审计收费的影响因素提供了不同的视角。Based on a sample of A-share non-financial listed companies from 2007 to 2018,this study examines the effect of technology spillovers on the audit fees claimed by auditors.It is found that firms facing greater technology spillovers are less charged by auditors as technology spillovers can decrease firms'operation risk and diversification degree.Furthermore,despite reduced audit fees,the quality of auditing does not decline,which indicates that technology spillovers can improve the audit efficiency.In addition,the negative relation is more significant when firms or accounting firms have better human capital.These findings provide new empirical evidence for the economic effects of technology spillovers,and provide different perspectives for understanding the influencing factors of audit fees.

关 键 词：技术溢出 审计收费 经营风险 多元化经营 审计质量 

分 类 号：F239[经济管理—会计学]