非审计服务与财务重述——来自上市公司的证据

Non-audit Services and Financial Restatements——Evidence from Chinese Listed Companies

以2004-2007年年报中明确披露审计与非审计费用的沪深两市A股上市公司为研究对象，以财务重述行为的倾向作为审计质量的替代变量，检验了非审计费用与审计质量的关系。结果表明，以费用率表示的非审计费用提高了上市公司重述财务报告的倾向，非审计服务在一定程度上会影响外部审计师的审计质量。

Based on the data of A share listed companies that ever clearly disclosed audit and non - audit fees in annual report from 2004 to 2007, this paper investigates the association between non - audit services and audit quality using financial restatements as the proxy of audit quality. Empirical evidence shows that non- audit fees ratio increase the companies＇ propensity to restate financial statements. So it provides support for the nonaudit service impairing audit quality.