国际油价波动、行业数字化与审计费用  

International Oil Price Volatility,Industry Digitization and Audit Fees

作　　者：薛逢村 FENGCUN XUE(School of Accounting,Xijing University)

机构地区：[1]西京学院会计学院

出　　处：《工信财经科技》2024年第3期75-87,共13页Review of Financial & Technological Economics

摘　　要：厘清国际油价波动对审计费用的影响对我国从更宽广的视角审视能源安全与经济稳定之间的关系有重要意义。本文基于2013—2022年我国A股上市企业面板数据,采用国际原油价格,并且利用文本分析法对企业数字化水平进行测度,利用灰色关联度分析方法筛选与原油价格高度相关企业,探究国际油价波动对审计费用造成的影响。结果表明:(1)国际油价的上升对审计费用造成了负面影响,在通过一系列稳健性检验后结果依然显著;(2)企业数字化转型能够缓解国际油价波动带来的影响;(3)相较于非国际四大会计师事务所,国际四大会计师事务所的审计费用受国际油价波动的影响更为显著。研究结论为更好地审视能源安全与经济稳定之间的关系、推动企业数字化转型提供了理论依据与实践支撑。Clarifying the impact of international oil price fluctuations on audit costs is important for China to examine the relationship between energy security and economic stability from a broader perspective.Based on the panel data of Chinese A-share listed companies from 2013 to 2022,using international crude oil prices,and using text analysis to measure the digitalization level of enterprises,and using grey correlation analysis to screen the enterprises highly correlated with crude oil prices,thereby explore the impact of international oil price fluctuations on auditing fees.The results show that:(1)the increase in international oil prices has a negative impact on audit fees,and the results are still significant after a series of robustness tests;(2)the digital transformation of enterprises can mitigate the impact of international oil price fluctuations;(3)international Big 4 accounting firms are more significantly impacted by the audit fees caused by the fluctuations in international oil prices compared to non-Big 4 accounting firms.The findings of the study provide a theoretical basis and practical support for better examining the relationship between energy security and economic stability,and promoting the digital transformation of enterprises.

关 键 词：油价波动 审计费用 行业指数 行业数字化 

分 类 号：F416.22[经济管理—产业经济] F764.1F49F239.4