外交环境风险影响审计费用吗?  

Does the Risk of Diplomatic Environment Affect Audit Fees?

作　　者：程云 文雯 张坦 CHENG Yun;WEN Wen;ZHANG Tan(International Business School,Beijing Foreign Studies University,Beijing 100089,China;School of Business,Xi'an International Studies University,Xi'an 710128,China)

机构地区：[1]北京外国语大学国际商学院,北京100089 [2]西安外国语大学商学院,陕西西安710128

出　　处：《南京审计大学学报》2024年第2期24-34,共11页Journal of Nanjing Audit University

基　　金：国家自然科学基金项目(72002014);中央高校基本科研业务费专项资金(2023JX099);中央高校基本科研业务费专项资金项目(2023TD003);北京外国语大学“中青年卓越人才支持计划”。

摘　　要：外交环境对于公司的海外发展具有重要影响。以2009—2022年外交部的发言表态次数为基础构建了公司暴露于外交环境风险的指标,检验了外交环境风险对公司审计费用的影响。实证结果表明,公司暴露于外交环境风险的程度越高,审计费用越高。区分审计师异质性后发现,外交环境风险更明显地提升了非国际“四大”的审计费用。机制分析显示,外交环境风险通过提高代理成本和审计投入提高了审计收费。研究结果表明宏观环境风险对审计决策具有影响,丰富了审计费用的影响因素研究。The diplomatic environment has an important impact on the overseas development of companies.Based on the number of remarks made by the Ministry of Foreign Affairs of the People's Republic of China from 2009 to 2022,this paper constructs an indicator capturing companies' exposure to the risk of the diplomatic environment.This paper empirically tests the impact of diplomatic environmental risk on audit fees of international companies.The results show that the more companies are exposed to the diplomatic environment risk,the higher audit fees are.After distinguishing auditors' heterogeneity,we find that the risk of the diplomatic environment significantly increases audit fees of non-“Big Four”accounting firms.Mechanism analysis reveals that both agency costs and audit inputs play intermediary roles between diplomatic environmental risk and audit fees.Results of this paper show the impact of macro-environmental risk on audit decisions,and enrich the research on the factors affecting audit fees of companies.

关 键 词：外交环境风险 对外直接投资 审计费用 代理成本 审计投入 审计风险 

分 类 号：F239[经济管理—会计学]