我国上市公司审计费用实证分析

发布时间：2018-07-09 19:34

  本文选题：证券市场 + 审计费用　； 参考：《暨南大学》2003年硕士论文

【摘要】： 审计费用是注册会计师和委托客户之间联系的“经济纽带”。自二十世纪八十年代初美国证券交易会要求披露外部审计费用以来，西方学者对独立审计市场与市计费用有关的问题进行了不同的研究，这些研究从审计费用角度探讨了独立审计市场监管、执业状况。2001年我国上市公司首次被要求披露审计师报酬，注册会计师的报酬从隐秘走向公开。本文在回顾相关文献和对我国证券市场独立审计发展、需求、执业质量、风险认识的基础上，建立两个实证模型。模型1主要探讨上市公司年度审计费用的决定因素，模型2主要探讨审计费用和审计质量的关系，模型回归采用的数据均为公布2001年度的审计报酬以及其他财务等信息的上市公司中抽取的384家样本公司的数据。通过实证，得出的结论主要有：我国证券市场的审计费用和客户资产、经营规模、事务所规模显著正相关；出具非标准无保留意见的审计报告，审计费用较高，但审计质量并没有提高；提供专项审计或管理咨询服务的事务所收取的审计费用显著偏高，上市公司有利用这些服务收买审计意见的行为；在有中期审计和专项审计或管理咨询的公司，注册会计师初次审计存在一定的“削价”行为；上市公司独立审计市场自发形成审计价格下限，，但没因此促成审计质量自发的提高。
[Abstract]:Audit fee is the economic link between CPA and client. Since the US Securities Exchange in the early 1980s required disclosure of external audit fees, Western scholars have conducted different studies on issues related to market accounting costs in the independent audit market. In 2001, the listed companies in our country were required to disclose the remuneration of auditors for the first time, and the remuneration of certified public accountants changed from secret to public. Based on the review of relevant literature and the independent audit development, demand, practice quality and risk awareness of China's securities market, this paper establishes two empirical models. Model 1 mainly discusses the determinants of annual audit costs of listed companies, while model 2 mainly discusses the relationship between audit costs and audit quality. The data used in the model regression are 384 sample companies from the listed companies which publish the audit compensation and other financial information in 2001. The conclusions are as follows: the audit cost and customer assets, the scale of operation and the scale of the firm are positively related to each other, and the audit cost is higher when the audit report with non-standard unqualified opinion is issued. However, the audit quality has not been improved; the audit fees charged by the firms providing special audit or management consulting services are significantly higher, and the listed companies have the behavior of using these services to buy audit opinions; In companies with interim audit and special audit or management consulting, CPA's initial audit has a certain behavior of "cutting prices", and the independent audit market of listed companies spontaneously forms the lower limit of audit price, However, this did not contribute to the spontaneous improvement of audit quality.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239.2

【引证文献】

中国期刊全文数据库 前1条

1 冯均科;李清丽;;基于审计风险的区域化审计定价的研究[J];当代经济科学;2007年01期

中国硕士学位论文全文数据库 前7条

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2 赵杨;单位质量审计收费率的研究[D];湖南大学;2010年

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7 王轩;上市公司盈余管理与审计质量的相关性研究[D];北京化工大学;2013年

本文编号：2110435