会计年度和经营周期错配对审计费用的影响  

The Effect of Mismatch of Fiscal Year and Operating Cycle on Audit Fees

作　　者：刘灿辉 王青志 陈辉发[3] LIU Can-hui;WANG Qing-zhi;CHEN Hui-fa(School of Accounting,Hunan University of Finance and Economics,Changsha Hunan 410205;Yantai Port,Shandong Port Group,Yantai Shandong 264099;School of Economics and Management,Shanghai Maritime University,Shanghai 201306)

机构地区：[1]湖南财政经济学院会计学院,湖南长沙410205 [2]山东港口集团有限公司烟台港,山东烟台264099 [3]上海海事大学经济管理学院,上海201306

出　　处：《湖南财政经济学院学报》2025年第2期39-49,共11页Journal of Hunan University of Finance and Economics

基　　金：上海市哲学社会科学规划一般课题“推动共同富裕进程中三次分配的公平与效率问题”(项目编号:2022BGL011);湖南省哲学社会科学规划一般课题“产业创新链生态融合路径及政策优化研究”(项目编号:22YBA277)。

摘　　要：以我国2007—2023年沪深A股上市公司为研究样本,研究会计年度与上市公司经营周期的错配对审计费用的影响。研究发现,会计年度与上市公司经营周期的错配显著提升了审计费用,该结论经过一系列稳健性检验后依然成立。影响机制检验表明,会计年度与上市公司经营周期的错配会通过增大公司经营风险进而显著提升审计费用。不同样本组别的异质性检验表明,会计年度与上市公司经营周期的错配提升审计费用的不利影响在非国有企业、非国际四大会计师事务所审计企业、市场竞争程度较低企业、股权制衡度较低企业中更为显著。Using the data of Shanghai and Shenzhen A-share listed companies from 2007 to 2023 as the research sample,this paper examines the effect of mismatch of fiscal year and operating cycle on audit fees.The result shows that the mismatch of fiscal year and operating cycle of listed companies has significantly increased audit fees.The result still holds after a series of robustness tests.Furthermore,we find that the increase of audit fees by mismatch are achieved through increasing operating risk of the company.More importantly,the result shows that the increase of audit fees by mismatch are more significant in non-state-owned listed companies,listed companies with non-Big 4 accounting firms,listed companies with lower market competition,and listed companies with lower equity balance.

关 键 词：统一会计年度 会计年度和经营周期错配 会计年度改革 审计费用 

分 类 号：F23[经济管理—会计学]