新审计报告准则对审计费用粘性的影响研究  

Study of the Influence of New Audit Reporting on the Stickiness of Audit Fees

作　　者：刘杨晖 欧阳璇 陈红 许丹华 Liu Yanghui;Ouyang Xuan;Chen Hong;Xu Danhua(East China Jiaotong University,Nanchang 330013,China;The Guangdong-Hong Kong-Macao Greater Bay Area(Huangpu)Research Institute of the Central University of Finance and Economics,Guangzhou 510700,China)

机构地区：[1]华东交通大学经济管理学院,江西南昌330013 [2]中央财经大学粤港澳大湾区(黄埔)研究院,广东广州510700

出　　处：《新疆财经》2021年第6期37-45,共9页Finance & Economics of Xinjiang

基　　金：国家自然科学基金项目“法律责任、审计师风格与会计信息可比性——基于会计师事务所转制的理论与实证研究”(71762034);江西省高校人文社会科学基金项目“新审计报告执行对审计质量的影响及影响机理研究”(JJ19202);江西省社会科学基金项目“关键审计事项披露对审计质量的影响及影响机理研究”(20YJ22)。

摘　　要：本文以2010年—2020年我国上市公司数据为观测值,实证研究了新审计报告准则对审计费用粘性的影响。结果显示:新审计报告准则的实施增强了审计费用向下的粘性,即增强了审计费用“易涨难跌”的特性,使审计费用更难下跌。为此,上市公司需通过加强管理来削弱新审计报告准则实施所带来的审计费用粘性增强的负面影响;监管部门应加强对审计服务价格监督与管理的力度;事务所应制定合理的定价方案,在保障审计工作质量的前提下维护好与客户的长期关系。This paper takes the data of Chinese listed companies from 2010 to 2020,and empirically studies the impact of the new audit report criteria on the stickiness of audit expenses.The results show that the implementation of the new audit reporting standards has enhanced the downward stickiness of audit expenses,that is to say,it has enhanced the characteristics of"easy to rise and difficult to fall",making it more difficult for audit expenses to fall.To cope with it,listed companies need to minimize the negative impact of enhanced audit costs caused by the implementation of the new audit report standards,regulators should strengthen the supervision and management of audit service prices,the firms should formulate a reasonable pricing scheme to maintain a long-term relationship with customers while ensuring the quality of audit work.

关 键 词：新审计报告准则 审计费用 审计费用粘性 关键审计事项 审计服务质量 

分 类 号：F239.43[经济管理—会计学]