能源基础设施建设与审计定价——来自特高压线路开通的准自然实验  

Energy Infrastructure Investment and Audit Pricing-Evidence from ultra-high voltage project

作　　者：王彦超[1] 刘芷蕙 周希平 许晓芳 Wang Yanchao;Liu Zhihui;Zhou Xiping;Xu Xiaofang

机构地区：[1]中央财经大学会计学院,100081 [2]北京工商大学商学院,100048

出　　处：《审计研究》2024年第4期77-88,101,共13页Auditing Research

基　　金：国家社会科学基金重大项目(项目批准号:21&ZD145);国家自然科学基金面上项目(项目批准号:72272005);北京工商大学数字商科与首都发展创新中心项目(项目批准号:SZSK202312)的资助。

摘　　要：本文旨在研究以特高压输电工程为代表的能源基础设施建设在降低能源供给不确定性、降低审计定价方面的积极作用。研究发现,特高压线路开通显著降低了企业审计费用,其作用渠道是降低了企业经营风险、审计风险和诉讼风险,提高了审计效率,进而降低了审计费用。异质性分析结果表明,特高压线路开通对审计费用的降低作用在所处行业或地区市场化环境较好、财务状况较差、公司代理成本较大以及审计师行业专长较强或审计业务较为复杂的企业中更为显著。本文为能源基础设施建设在促进跨区域要素流动、降低能源供给不确定方面的积极作用提供了微观证据,也为我国注册会计师行业的执业水平提升与高质量发展提供了决策参考。This paper examines the positive role of ultra-high voltage(UHV)transmission projects in reducing energy supply uncertainty and audit pricing.Based on the data of A-share listed companies,the research reveals that the commissioning of ultra-high voltage transmission lines significantly reduces audit pricing.Mechanism analysis results indicate that the commissioning of ultra-high voltage transmission lines reduces operation,audit and litigation risks for companies,enhances audit efficiency,thereby lowering audit pricing.Heterogeneity analysis results show that the impact of ultra-high voltage transmission line commissioning on reducing audit pricing is more significant in companies with a better industry or regional market environment,worse financial condition,higher agency cost,stronger auditor industry expertise and higher audit complexity.This paper provides micro-level evidence for the role of energy infrastructure construction in promoting cross-regional factor mobility and provides decision-making references for improving the practice level and high-quality development of China's public accounting service industry.

关 键 词：特高压输电工程 能源供给不确定性 审计定价 

分 类 号：F426.61[经济管理—产业经济] F239.63