证券交易所问询函、环境不确定性与审计收费——基于沪深A股上市公司2015—2021年的数据验证  

Stock Exchange Inquiry Letters,Environmental Uncertainty and Audit Fees——Based on Data Verification of Shanghai-Shenzhen A-share Listed Companies from 2015 to 2021

作　　者：张颖慧[1] 李紫艳 ZHANG Yinghui;LI Ziyan(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

出　　处：《西安石油大学学报（社会科学版）》2023年第6期64-71,112,共9页Journal of Xi’an Shiyou University:Social Science Edition

基　　金：陕西省教育厅重点科学研究计划项目“农村数字普惠金融服务乡村振兴绩效评价研究”(21JZ044)。

摘　　要：选取我国2015—2021年沪深A股上市公司的数据,采用多元回归模型研究证券交易所问询函对审计收费的影响。结果表明:收到问询函的企业将会面临更高的审计收费;环境不确定性会显著增强问询函对审计收费的正向影响;在非“四大”审计的企业中,问询函对审计收费的正向影响更显著。建议提高信息披露质量,增强审计师的独立性和专业性。Selecting the data of Shanghai and Shenzhen A-share listed companies from 2015 to 2021,this paper uses multiple regression model to study the impact of stock exchange inquiry letters on audit fees.The results show:the enterprises receiving the inquiry letter will face higher audit fees;environmental uncertainty will significantly enhance the positive impact of inquiry letters on audit fees;in non-Big Four audit companies,the positive impact of inquiry letters on audit fees is more remarkable.Suggestions are put forward to improve the quality of information disclosure and enhance the independence and professionalism of auditors.

关 键 词：证券交易所问询函 环境不确定性 审计收费 

分 类 号：F832.51[经济管理—金融学] F239.4