双重审计下的会计事务所关联性与审计费用:中国A、B股市场的证据

The Audit Firms Dependence and Audit Fee under Duplicate Auditing Arrangements: Evidence from Chinese A B-Share Market

审计的独立性直接关系到审计的质量。本文主要分析同时对一家上市公司审计的两家会计师事务所之间存在的关联性,我们预期这种关联性会对审计独立性造成损害。研究结果发现:有关联性的两家事务所会比没有关联性的两家事务所索取较低的审计费用,对此解释为有关联性的事务所能降低总体审计成本,但是却损害了独立性。本文的结果是基于对同时发行A、B股的上市公司的观测得出的。

The audit quality is associated with audit independence. The main purpose of this study is to analyze the relationships between the dependence of the two audit firms which service the same listed company, We expect the erosion of independence that may arise with the development of relationships between audit firms. We find that two related audit firms charge lower audit fee than those not related firms. Related audit firms can lower their total auditing cost, but impair audit independence. The result is on the observation of the company which is listed both on the A B-share markets.