IPO盈余管理:企业需要向事务所支付更多吗?

IPO Earnings Management:Did Firms Need to Pay More?

本文以2004至2007年中国证券市场A股IPO企业为研究样本,对IPO审计费用的影响因素,尤其是盈余管理(包括盈余管理的方向与幅度)对审计费用的影响进行了探索,重点考察了盈余管理方向、盈余管理幅度对审计费用的影响。发现针对本文考察的样本,虽然IPO盈余管理会增加其支付的审计费用,但统计上并不显著。

This paper took IPO enterprises in A-share market from 2004 to 2007 in China as samples to discuss the influencing factors of audit fees,especially the earnings management（including the direction and the range of the earnings management）,and reviewed the influence of the direction and the range of the earnings management to audit fees.It is found that although the sample IPO enterprises＇ earnings management made them pay more audit fee,but it is not statistically significant.