上市公司财务舞弊受罚强度与审计风险定价——基于中国证监会2006-2011年行政处罚案的研究

Relationship between Punishment Degree on Financial Fraud of China's Listed Companies and Audit Risk Pricing:Based on a Study of Administrative Punishment Cases from 2006-2011 by CSRC

上市公司财务舞弊揭示前后的审计收费是否变化,是判断审计定价是否风险定价的重要标志之一。本文以2006年至2011年我国A股市场上因财务舞弊被处罚的上市公司为样本,旨在研究财务舞弊公司受罚强度与审计定价的关系,结果发现,上市公司被处罚后会引起审计师提高审计定价,并且财务舞弊公司受罚强度越大审计师的审计定价也越高。表明我国审计定价蕴含风险定价。

The change of the audit fee before and after the accounting and the financial irregularities exposed in the listed companies is one of the important symbols to judge whether the audit pricing is on risk or not.This paper takes the listed companies as examples,which were punished because of their accounting and financial irregularities in a share market from the year of 2006 to 2011,to study the relationship between punishment degree on financial fraud and auditors' risk pricing.And the result shows that the auditors would ask for more audit fees after the listed companies were punished,and the more the companies was punished because of their financial fraud,the higher the audit fee was paid,which shows that the audit fee embodies risk pricing in China.