法律责任压力、审计质量与审计收费

The Pressure of Legal Liability,Audit Quality and Audit Fee

会计师事务所面临较大法律责任压力时将提供更高质量的审计服务,同时也应该获取更高的审计收费。但实证研究表明,我国会计师事务所无论是采取合伙制还是有限责任制,在审计质量和审计收费方面都不存在显著差异。在抑制上市公司盈余管理行为方面,合伙制事务所并没有表现出更加谨慎的态度。但无论合伙制还是有限责任制下,审计质量与审计收费之间却存在显著的负相关关系,审计收费越高,审计质量越低,上市公司通过付出更多的审计费用获得了更大的盈余管理空间。

When facing larger legal liability,accounting firms will provide audit services with higher quality,and should obtain higher audit fee.However,the empirical study shows that no matter an accounting firm adopted partnership or limited liability,there is no significant difference in audit quality and audit fee.A partnership accounting firm does not show more cautiousness in restraining the earnings management behavior of listed companies.However,in both partnership and limited liability accounting firms,audit quality is negatively related to audit fee,which means the higher the audit fee is,the lower the audit quality will be.The listed companies pay more audit fee for bigger room of earnings management.