信息披露质量、审计风险与审计定价关系研究——基于深交所A股公司的经验证据

A Study on the Relationship among the Quality of Information Disclosure,Audit Risk,and Audit Pricing——Empirical Evidence Based on the A-Share Listed Companies of Shenzhen Securities Exchange

笔者以深交所公布的上市公司信息披露质量考评结果作为公司治理水平的替代变量,分析公司治理、信息披露质量、审计风险、审计定价间关系,实证结果显示:上市公司信息披露质量越好,审计定价越低,且这一现象在大型会计师事务所中表现更为突出。上述发现说明公司治理影响了审计定价,且大型事务所对源于公司治理的风险更加敏感,原因可能在于大型事务所较早采用了风险导向审计模式,其识别、应对审计风险的能力更强。

This paper adopts the listed company＇ s score of information disclosure checked and publicized by Shenzhen Securities Ex- change as the substitution of corporate governance, and analyzes the relations among corporate governance, quality of information disclosure, audit risk, and audit pricing. It finds that the higher the score of information disclosure, the lower the audit pricing, and the above relationship is stronger among the listed companies audited by the big auditors. This paper argues that the corporate governance affects or partially decides the audit price, and the big auditors are more sensitive to the risk originated from corporate governance, and the reason might be that the risk-oriented audit conception has been accepted and adopted by the big auditors earlier than small auditors, and the big auditors＇ ability of identifying and handling the audit risk is more strong.