名人董事长会影响审计收费吗

Does Celebrity Chairman Influence Audit Fees?

注册会计师审计对保证上市公司乃至整个资本市场的健康发展有着十分重要的作用。审计收费是影响注册会计师审计质量的一个重要因素。学术界围绕审计收费的影响因素进行了大量研究,但鲜有关注名人董事长与审计收费之间的关系。本文以我国上市公司为样本,考察了名人董事长对审计收费的影响及其作用机理和传导路径。通过研究发现,名人董事长的公司被收取了相对较高的审计费用;在名人董事长影响审计收费中,政治身份和商界身份起到了正向调节作用,而学历背景和慈善背景没有起到调节作用;企业风险和企业规模均起到了传导路径作用。这些研究结论对深入认识名人董事长的效应、丰富审计定价理论研究的内容和指导审计定价的行为均有着一定的启示意义。

The auditor plays an important role in ensuring the development of listed companies and even the capital market.The audit fee is a significant factor affecting the audit quality.Scholars have made a lot of research on factors affecting audit fees,while little attention has been paid to the relationship between celebrity chairman and audit fees.Based on the data of Chinese listed companies,this paper investigates the influence of celebrity chairman on audit fees.We find that companies with celebrity chairmen will be charged higher audit fees.What’s more,both the political identity and the business identity of celebrity chairmen positively moderate this relationship respectively.However,the moderating role of charitable donation and the moderating role of education background of celebrity chairmen are not significant.In addition,both the corporate risk and the firm size play the role of transmission route.Our paper helps to understand the role of celebrity chairman deeply,and is conductive to enrich the research on audit pricing and to guide the behavior of auditor.