审计费用与审计质量关系研究——基于中国A股资本市场的经验证据  

Research on the Relationship between Audit Costs and Audit Quality:Empirical Evidence Based on China's A-share Capital Market

作　　者：黄颖 谭国英 HUANG Ying;TAN Guo-ying(Auditing Department,Yichun University,Yichun Jiangxi 336000,China)

机构地区：[1]宜春学院审计处,江西宜春336000

出　　处：《萍乡学院学报》2024年第5期41-45,63,共6页Journal of Pingxiang University

摘　　要：文章基于2017—2021年中国A股上市公司数据,检验审计费用对于审计质量的影响,采用可操纵应计利润的绝对值衡量审计质量,结果显示两者呈显著正相关关系。根据产权性质对审计质量与审计费用之间的关系进行深入研究,结果发现:在我国国有企业当中,会明显增强了审计费用与审计质量之间的正相关关系。检验审计费用与审计质量之间的关系,以验证审计费用是否会影响审计质量,这样能够更好地帮助人们理解和研究资本市场环境下审计费用与审计质量的关系,并提供一些经验证据。结合研究结论,文章提出了上市公司审计业务相关的建议,期望能够完善和发展上市公司的审计市场。This paper uses China's A-share listed companies from2017 to 2021 as a research sample to examine the impact of audit fees on audit quality.This paper uses the absolute value of manipulable accrued profit as a proxy for audit quality,and it is found that there is a clear positive correlation between audit cost and audit quality.Moreover,according to the nature of property rights,the relationship between audit quality and audit fees has been studied in depth,and it is found that in China's state-owned enterprises,the positive correlation between audit fees and audit quality will be significantly weakened.Examining the relationship between audit fees and audit quality to verify whether audit fees affect audit quality can better help people understand and study the relationship between audit fees and audit quality in the capital market environment,and provide some empirical evidence.Finally,based on the research conclusions of this paper,suggestions on the audit business of listed companies are put forward,hoping to improve and develop the audit market of listed companies,put forward relevant countermeasures and suggestions based on the empirical research results,and point out the shortcomings of the research in this paper.

关 键 词：审计质量 审计收费 操纵性应计利润 

分 类 号：F239.4[经济管理—会计学]