异常审计费用与关键审计事项披露  

Abnormal Audit Fees and Full Disclosure of Critical Audit Matters

作　　者：陈丽红[1] 易冰心 张龙平[1] Chen Lihong;Yi Bingxin;Zhang Longping

机构地区：[1]中南财经政法大学会计学院,430073

出　　处：《审计研究》2022年第2期60-70,共11页Auditing Research

基　　金：国家社科基金(项目批准号:14BJY208);财政部“全国会计高端人才(学术类)”培养项目;湖北省人文社科重点研究基地“注册会计师行业发展研究中心”项目;湖北省教育厅2021年省级教学研究项目(项目批准号:2021156);中央高校基本科研项目;中南财经政法大学研究生拔尖人才培养项目(项目批准号:KJRH202103)的支持。

摘　　要：通过考察异常审计费用对关键审计事项披露的具体影响、作用机制和经济后果,研究发现,异常审计费用越高,关键审计事项披露越充分,且上述影响在披露微小盈利、“十大”事务所和行业专家审计的公司样本中更显著。机制检验发现,收取更高异常审计费用的事务所通过增加签字审计师合伙人数量和审计时长提升了关键审计事项披露充分性,并减少了客户财务重述和真实盈余管理行为。通过文本分析还发现,异常审计费用越高,关键审计事项披露的行业差异化程度越高、归因更清晰、积极性结论性评价也越多。研究不仅丰富了异常审计费用与关键审计事项披露的相关研究,也为监管部门规范低价审计竞争行为、引导关键审计事项充分披露提供了可以借鉴的思路。We investigate the impact,mechanism and consequences of abnormal audit fees on the disclosure of CAMs.Using the data of A-share listed companies from 2016 to 2019,we find that when abnormal audit fees are higher,auditors disclose CAMs more adequately,and such effect is more pronounced in the firms whose profits are small and auditors are from Big10 and industry experts.Furthermore,we also find that abnormal audit fees affect the CAMs disclosure by increasing the number of audit partners and audit time.And auditors who charged higher abnormal audit fees tend to reduce the likelihood of financial restatement and real earnings management by fully disclosing CAMs,and thus improve audit quality.The textual analysis show that the abnormal audit fees are positively associated with industry differentia degree of CAMs and likelihood that auditors clarify reasons identified for CAMs and use positive conclusive evaluations.This paper not only enriches the literatures about abnormal audit fees and CAMs disclosure,but also provides a feasible path to standardize the market competition of auditors and audit fees,and increase input of audit process to promote audit report reform.

关 键 词：异常审计费用 关键审计事项 充分披露 

分 类 号：F239.4[经济管理—会计学]