摘要
本文选取2008年制造业的601家上市公司作为研究样本，从审计师所承担的审计风险的角度出发，鉴于上市公司不同方向的盈余管理行为封审计收费的影响作出了研究。结果表明，尽管存在非对称诉讼风险，由于中国特有的监管制度，审计收费与向上的盈余管理行为正相关，与向下的盈余管理行为也正相关。同时发现，在中国的股票市场上，看似处于高速增长阶段的上市公司，其向上的盈余管理行为与审计费用的正相关关系并不显着。
The study selected 601 listed companies in manufacturing sector as research sample. The author examined the relationship between audit fees and earnings management from the perspective of audit risk borne by auditors, using publicly available fee data for 2008. It is found that, despite the existence of the asymmetric audit risk, due to the unique regulatory system in China, audit fees increase with the risk because of income-decreasing or income-increasing earnings management risk. Besides, the findings in the analysis contradict the postulation that the positive relation between income-increasing earnings management risk and audit fees should be more obvious in high-growth firm.
