成本独特性与审计定价  

Cost Uniqueness and Audit Pricing

作　　者：王夺 李延喜[1] 孟德霖 胡云戈 Wang Duo;Li Yanxi;Meng Delin;Hu Yunge

机构地区：[1]大连理工大学经济管理学院,116024

出　　处：《审计研究》2024年第5期133-147,共15页Auditing Research

基　　金：国家社会科学基金(项目批准号:21BJY080、22CJY049);辽宁省社会科学规划基金重大委托项目(L22ZD039)的资助。

摘　　要：成本管理是驱动企业转型与发展新质生产力的重要引擎,厘清企业成本信息价值对于优化资源分配具有重要作用。成本独特性是指企业成本中不受行业与市场因素影响的特定部分,它可能带来潜在的审计风险并影响审计定价。本文基于审计师视角,发现企业成本独特性通过增加审计师面临的审计风险与审计成本,显著提高了审计定价。异质性分析发现,较高的财务风险、研发强度与信息不对称程度,较低的审计行业专长与较短的审计任期,较高的行业竞争与需求不确定程度,均能够增强企业成本独特性与审计定价之间的正向关系。此外,成本独特性能够降低企业间的会计信息可比性,从而恶化外部利益相关者的信息环境。本文拓展了企业成本特性与审计定价的相关研究,补充了成本独特性经济后果的相关文献,对审计师优化审计程序、投资者提高决策绩效以及上市公司完善成本管理进而实现高质量发展提供了参考与借鉴。Cost management serves as a crucial driver for enterprise transformation and the development of new quality productive forces.Clarifying the value of enterprise cost information is pivotal in optimizing resource allocation.Cost uniqueness refers to the specific part of enterprise cost that is not affected by industry and market factors,which may bring potential audit risks and affect audit pricing.This study reveals that firm cost uniqueness contributes to an increase in audit pricing by elevating the level of audit risk and associated costs faced by auditors.Heterogeneity analysis finds that higher financial risk,R&D intensity and information asymmetry,lower audit expertise and shorter audit tenure,higher industrial competition and demand uncertainty can enhance the positive relationship between cost uniqueness and audit pricing.In addition,cost uniqueness reduces the comparability of accounting information among firms,and further deteriorates the information environment for external stakeholders.The conclusions of this paper contribute to the research on the relationship between cost characteristics and audit pricing,enrich the literature on the economic consequences of cost uniqueness,and provide reference for auditors to optimize audit procedures,for investors to improve decision-making performance,and for listed companies to improve cost management to achieve high-quality development.

关 键 词：成本独特性 审计定价 审计风险 审计成本 

分 类 号：F239.4[经济管理—会计学] F275[经济管理—国民经济]