破产法庭设立与企业审计费用  

Bankruptcy Courts Establishment and Corporate Audit Fees

作　　者：甄玉晗 胡国强 ZHEN Yu-han;HU Guo-qiang(Chinese Academy of Fiscal Sciences,Beijing 100142;Tianjin University of Finance and Economics,Tianjin 300222,China)

机构地区：[1]中国财政科学研究院,北京100142 [2]天津财经大学会计学院/审计与控制研究中心,天津300222

出　　处：《当代财经》2024年第8期153-164,共12页Contemporary Finance and Economics

基　　金：国家社会科学基金一般项目“审计师群体-客户关系固化的形成机理、驱动因素及后果研究”(23BJY110);教育部人文社会科学研究项目“公允价值估计的审计行为及其审计质量:基于关键审计事项披露与田野调查的研究”(20YJA790023)。

摘　　要：健全的破产制度是营商环境法治化的重要表现。以2016—2022年我国A股非金融上市公司为样本,研究了破产法庭设立对审计费用的影响。研究发现,破产法庭设立会提高审计费用。机制分析表明,破产法庭设立增加了破产案件数量,提高了媒体关注度,从而提高了审计师的声誉风险和诉讼风险,由此审计师会收取更高的审计费用。异质性分析发现,在企业破产风险高、会计师事务所的风险敏感度高和会计师事务所相对议价能力强时,破产法庭设立对审计费用的提高作用更强。为此,要持续深化破产司法制度改革,并在全国范围内设立更多的破产法庭;审计师在进行审计决策时,要将当地是否设立破产法庭纳入考量。A sound bankruptcy system is an important manifestation of the rule of law in the business environment.Taking the non-financial listed companies on the A-share market in China from 2016 to 2022 as samples,this paper investigates the impact of bankruptcy court establishment on audit fees.The findings show that the establishment of bankruptcy courts will increase audit fees.The mechanism analysis reveals that the establishment of bankruptcy courts increases the number of bankruptcy cases,enhances media attention,and thus increases the reputation and litigation risks of auditors,resulting in higher audit fees charged by auditors.The heterogeneity analysis reveals that when the risk of corporate bankruptcy is high,the risk sensitivity of accounting firms is high,and accounting firms have relatively strong bargaining power,the establishment of bankruptcy courts has a stronger effect on the increasing of audit fees.Therefore,it is necessary to continuously deepen the reform of the bankruptcy judicial system and establish more bankruptcy courts nationwide.When making audit decisions,auditors should take into account whether the local bankruptcy court has been established.

关 键 词：破产法庭 审计费用 破产案件 媒体关注 

分 类 号：F239.221[经济管理—会计学]