审计费用与审计师解聘研究——内控基本规范发布后的一个实证分析

A Study on the Relationship Between Audit Fees and Auditor Dismissals:an Empirical Analysis after Basic Standard for Enterprise Internal Control Released

我国企业内部控制规范体系的确立和不断完善导致被要求的审计工作有较大增加,相应地导致上市公司审计费用存在上涨的压力。内控基本规范发布后,较高审计费用与审计师解聘之间的关系是一个值得研究的话题。对此进行实证研究表明,在控制与解聘相关的因素后,与没有变更审计师的上市公司相比,没有明显的证据显示支付较高审计费用的上市公司倾向于解聘审计师,这表明我国目前会计师事务所变更的主导因素并不是审计费用,而是其他因素。研究还显示,成长性较慢的公司和大规模会计师事务所的客户解聘审计师的可能性较小;而规模较小或者对事务所比较重要的公司倾向于解聘审计师。

The establishment and continual improvement of system of internal control norms for enterprises resulted in large increases in required audit work,and corresponding increases in audit fees for listed companies. This paper discusses the relationship between higher audit fees and auditor dismissals in the period immediately subsequent to the establishment of internal control norms for enterprises. This empirical study shows that,after controlling for effects of other factors associated with dismissal decisions,there is no clear evidence regarding the relationship between higher audit fees and auditor dismissals,which shows that audit fees are not the driving factor in the change of accounting firms. It also find that companies growing slowly and clients for large-scale accounting firms are less likely to dismiss auditors,but smaller companies,or companies which are more important to accounting firms tend to dismiss their auditors.