异常审计费用、环境不确定性与审计质量关系研究  

On the Relationship of Abnormal Audit Cost,Environmental Uncertainty and Audit Quality

作　　者：张颖慧[1,2] 周丽丽 ZHANG Yinghui;ZHOU Lili(School of Economics and Management,Xi'an Shiyou University,Xi'an,Shaanxi,710065,China)

机构地区：[1]西安石油大学经济管理学院,陕西西安710065 [2]西安石油大学陕西(高校)油气资源经济管理研究中心,陕西西安710065

出　　处：《西安石油大学学报（社会科学版）》2021年第4期43-51,共9页Journal of Xi’an Shiyou University:Social Science Edition

基　　金：西安石油大学研究生创新与实践能力培养计划(YCS20113067)。

摘　　要：以我国2015—2019年A股上市公司为样本,采用多元回归模型研究异常审计费用对审计质量的影响。研究发现,正向和负向异常审计费用均会降低审计质量。进一步分析表明,当存在环境不确定性因素,异常审计费用与审计质量的负相关关系增强。区分正向和负向的异常审计费用进行研究,揭示当存在环境不确定因素时,二者关系将如何变化,为利益相关者提供理论参考。Taking China's A-share listed companies from 2015 to 2019 as samples,this paper uses multiple regression model to study the impact of abnormal audit fees on audit quality.It is found out that both positive and negative abnormal audit costs reduce audit quality.Further analysis shows that when there are environmental uncertainties,the negative correlation between abnormal audit costs and audit quality is enhanced.The study focuses on distinguishing the positive and negative aspects of abnormal audit fees,and reveals how the relationship between them will change when there are environmental uncertainties,and thus provides theoretical references for stakeholders.

关 键 词：异常审计费用 环境不确定性 审计质量 

分 类 号：F239.4[经济管理—会计学]