异常审计收费与审计质量——基于创业板公司的证据

Abnormal Audit Fees and Audit Quality——Evidence Based on the GEM Company

高风险、高成长性的创业板作为我国一个新兴的证券市场,更需要质量更高的审计服务,以降低投资者和上市公司之间的信息不对称。基于创业板的数据,探究了异常审计收费与审计质量的关系。研究发现,异常审计费用的支付降低了审计质量;具体区分异常审计费用的符号后发现,正向异常审计费用降低了审计质量,说明存在审计意见购买或会计师事务所容忍客户的报表操纵,而负向异常审计费用并不会影响审计质量,反而提高了审计质量。

As an emerging stock market in China,the GEM has a high risk and high growth,and it needs more quality audit services to reduce the information asymmetry between investors and listed companies.Based on the data of the GEM,this paper studied the relationship between abnormal audit fees and audit quality. The results show that the abnormal audit fees are significantly negatively correlated with the audit quality. To further distinguish the positive and negative findings of the abnormal audit fees,the positive abnormal audit fees are significantly negatively correlated with the audit quality,which indicates that the abnormal expenses reflect the purchase of audit opinions,or the accounting firm tolerates the customer to report the operation; negative audit fees do not affect the quality of the audit,but improve the quality of the audit.