短债长用对审计决策的影响研究——基于异常审计费用的视角  

The Impact of Prolonged Use of Short-Term Debt on Audit Decisions:A Perspective on Abnormal Audit Fees

作　　者：张呈[1] 周志豪 ZHANG Cheng;ZHOU Zhihao

机构地区：[1]湖北经济学院会计学院

出　　处：《当代经济》2025年第3期89-101,共13页Contemporary Economics

基　　金：湖北省教育厅中青年人才项目,企业数字化转型对审计人员分配的影响及对策研究,编号:Q20222204;湖北会计发展研究中心项目,企业数字化转型对审计团队结构的影响及经济后果研究,编号:2022KJ009;湖北经济学院研究生科研立项项目,审计师信息技术背景与审计收费——来自数字化转型企业的经验证据,编号:YJS-KJ-2023038。

摘　　要：审计师在制定风险应对措施时是否会考虑上市公司债务风险是理论界和实务界共同关注的问题。基于2010—2022年深沪两市A股上市公司的样本,实证检验了企业短债长用与异常审计费用之间的相关关系。研究发现企业短债长用和异常审计费用有着显著的正相关关系,短债长用程度越大,审计师收取的异常审计费用越高;进一步研究发现,短债长用在事务所相对议价能力强、企业经营风险高的时候对异常审计收费的正向关系更加显著;而且短债长用程度越大,异常审计收费越高时会使审计师提高审计质量。Whether auditors consider the debt risk of listed companies when formulating risk response measures is a key concern for both academia and practice.Using a sample of A-share listed companies on the Shenzhen and Shanghai stock exchanges from 2010 to 2022,this study empirically examined the relationship between the prolonged use of short-term debt by companies and abnormal audit fees.The findings reveal a significant positive correlation between the prolonged use of short-term debt and abnormal audit fees:the greater the extent of short-term debt prolongation,the higher the abnormal audit fees charged by auditors.Further analysis shows that this positive relationship is more pronounced when audit firms possess stronger relative bargaining power and when companies face higher operational risks.Additionally,as the degree of short-term debt prolongation increases,higher abnormal audit fees incentivize auditors to enhance audit quality.

关 键 词：短债长用 异常审计收费 经营风险 

分 类 号：F239.47[经济管理—会计学]