企业安全生产影响审计定价吗?  

Does Workplace Safety Affect Audit Pricing?

作　　者：朱冰[1] 李泳彤 梁上坤[1] Zhu Bing;Li Yongtong;Liang Shangkun

机构地区：[1]中央财经大学会计学院,100081

出　　处：《审计研究》2024年第2期138-148,共11页Auditing Research

基　　金：国家自然科学基金面上项目(项目批准号:72272164、71872196);中央财经大学青年科研创新团队支持计划的资助。

摘　　要：员工是企业竞争力提升的重要引擎,其待遇和保护愈发受到企业利益相关者和资本市场的重视。本文以2008-2020年我国沪深A股九大重点监管行业的上市公司为研究样本,首次实证考察了企业安全生产对审计定价的影响,并基于审计风险视角探索其作用机制。研究发现:企业的负面安全生产事件会显著提高审计定价;在考虑内生性及稳健性检验后,研究结论仍然成立。机制探索发现,负面安全生产事件增加了企业的经营风险、财务风险以及法律风险,这些风险作用于审计风险,进而导致审计定价提高。进一步研究发现,负面安全生产事件对审计定价的影响在规模较大的事务所以及法治水平较高的地区更为显著。本文从员工待遇的视角丰富了审计定价相关研究,拓展了审计决策的理论依据,同时也为投资者及监管部门理解企业安全生产的后果提供了有益借鉴。Employees serve as a crucial driver for enhancing the competitiveness of firms,and their treatment and protection have increasingly garnered attention from stakeholders and the capital market.Taking the A-share listed companies in the nine key regulated industries in China's Shanghai and Shenzhen stock exchanges from 2008 to 2020 as research samples,this paper empirically examines the impact of workplace safety on audit pricing for the first time,and explores its mechanism based on the perspective of audit risk.The results show that negative workplace safety incidents in firms can significantly increase audit pricing;After considering endogeneity and robustness tests,the conclusion remains valid.Mechanism tests find that negative workplace safety incidents increase the operating risk,financial risk and legal risk of firms,which affects audit risks and leads to increased audit pricing.Further research shows that the relationship between negative workplace safety incidents and audit pricing is more significant in the case of larger-size accounting firms and regions with higher level of rule of law.This paper enriches the relevant research on audit pricing from the perspective of employee treatment.The paper expands the theoretical basis for audit decision-making,and also provides useful reference for investors and regulators to understand the consequences of workplace safety.

关 键 词：企业安全生产 审计定价 经营风险 财务风险 法律风险 

分 类 号：F239.4[经济管理—会计学] F832.51[经济管理—国民经济] X922.2[环境科学与工程—安全科学]