资产减值损失、公允价值计量与审计收费  

Asset Impairment Loss,Fair Value Measurement and Audit Fees

作　　者：邢雅 徐瑞[1] XING Ya;XU Rui(School of Economics and Management,Guangxi University of Science and Technology,Liuzhou 545006,China)

机构地区：[1]广西科技大学经济与管理学院,广西柳州545006

出　　处：《商业观察》2023年第35期53-56,共4页BUSINESS OBSERVATION

摘　　要：资产减值损失作为一种盈余管理的操作手段已被大量现有研究数据证实,但极少学者对资产减值损失与审计收费在公允价值计量模式下的关系进行研究。文章选取2017—2021年全部非ST上海A股公司作为样本,以审计费用(Lnfee)作为被解释变量,公允价值(Fair)和资产减值损失(Impair)作为解释变量,在Simunic模型的基础上构建回归模型进行实证研究。研究结果发现,公司计提的资产减值损失越大,审计费用就会越高;并且这种关系在公允价值计量模式下同样显著。Asset impairment loss,as a means of earnings management,has been confirmed by a large amount of existing research data,but few scholars have studied the relationship between asset impairment loss and audit fees under the fair value measurement model.This article selects all non ST Shanghai A-share companies from 2017 to 2021 for example,audit fees(Lnfee)as the explained variable,fair value(Fair)and asset impairment loss(Impair)as explanatory variables.The paper constructs a regression model based on the Simunic model for empirical research.The research results show that the greater the asset impairment loss that a company incurs,the higher the audit fees will be.And this relationship is equally significant under the fair value measurement model.

关 键 词：资产减值损失 审计收费 公允价值 

分 类 号：F230[经济管理—会计学] F276.6[经济管理—国民经济]