审计费用、审计任期与会计错报的关系研究

The Study on the Relationship among Audit Fee,the Tenure of Auditors and Accounting Misstatement

本文基于中国上市公司财务报表发生错报的样本,检验了错报与审计费用之间的关系。本文发现错报公司的审计费用要显著高于非错报公司的审计费用,表明会计师事务所可能会弥补因错报而招致的工作努力程度以及风险溢价。此外,本文还发现审计费用与会计错报之间的正向关系会受到审计任期的负向调节。这意味着会计师事务所的费用依赖性在其被雇佣的初期较为明显,而随着审计任期的增加,这种依赖性逐渐降低。本文的结论表明事务所的审计费用依赖性在中国这样弱投资者保护环境中较强,而审计任期在一定程度上能够缓解这种依赖性。

This paper tests the relationship between misstatement and audit fee based on the misstated sample of the financial statements of Chinese listed companies.It finds that the audit fee of misstated companies is significantly higher than that of non-misstated companies,which indicates the work effort extent and risk premium caused by misstatement and compensated by accounting firms.In addition,this paper finds the positive relationship between audit fee and accounting misstatement is negatively adjusted by the tenure of auditors.This means that the fee dependence of accounting firms is relatively obvious in the beginning of employment,but with the extension of tenure,the dependence is reduced gradually.The conclusion of this paper shows that the audit fee dependence of accounting firms is relatively strong in such a weak investors' protection environment as China and audit tenure can relieve the dependence to some extent.