企业质量获奖与审计收费  

Quality Awards and Audit Pricing

作　　者：权小锋[1] 钱煜婷 Quan Xiaofeng;Qian Yuting

机构地区：[1]苏州大学商学院,215021

出　　处：《审计研究》2025年第2期134-147,共14页Auditing Research

基　　金：江苏高校哲学社会科学研究重大项目(项目批准号:2024SJZD050);江苏社会科学基金重点项目(项目批准号:24ZHA005)的资助。

摘　　要：获得政府质量奖能为企业带来巨大的社会和行业声誉,这一声誉光环对企业行为的影响及外部利益相关者的反应鲜有学者关注。本研究以2008年至2020年企业获评质量奖为准自然实验,考察企业声誉获取对审计收费的影响效应及其作用机理。研究发现,相比未获奖企业,获奖企业审计收费显著提升,表明企业获奖在审计收费上具有声誉负担效应。异质性分析表明,高级别质量奖对审计收费影响更大,内部控制质量、产权性质和外部监督强度会显著影响企业质量获奖带来的声誉负担。机制检验表明,企业获奖后经营风险和信息风险的提高是导致其审计收费增加的主要原因。本研究从审计收费角度揭示了企业获奖可能带来的负面影响,为引导企业加强声誉管理、规范企业行为监管提供了重要的理论和政策启示。Winning a government quality award brings significant social and industry reputation to enterprises.However, its impact on corporate behavior and the reactions of external stakeholders have received limited scholarly attention. Using the evaluation of corporate quality awards from 2008 to 2020 as a quasi-natural experiment, this paper examines the effect and mechanisms of corporate reputation on audit pricing. The findings reveal that compared to non-awarded enterprises, award-winning enterprises experience a significant increase in audit fees after receiving the award, indicating a reputational burden effect in audit pricing. Heterogeneity analysis shows that higher-level quality awards exert a greater impact on audit pricing, while internal control quality,ownership type, and intensity of external supervision significantly influence the reputational burden brought about by quality awards. Mechanism tests demonstrate that increased operational risks and information risks after award acquisition constitute the primary reasons for rising audit fees. This study reveals the potential negative impacts of corporate awards from the perspective of audit pricing, providing important theoretical and policy insights for guiding enterprises to strengthen reputation management and regulate corporate behavior.

关 键 词：质量奖 审计收费 声誉负担 审计风险 

分 类 号：F239[经济管理—会计学]