IPO审计收费影响因素的实证研究——基于我国A股市场2014年和2015年的数据

An Empirical Study of Factors Affecting IPO Audit Fees Based on the Data of China's A-Share Market Between 2014 and 2015

IPO是现代企业融资的一种重要手段,IPO审计直接关乎企业能否上市,其收费是影响审计质量的重要因素。本研究基于2014年和2015年我国A股市场83家IPO审计收费数据,借鉴国内外有关审计收费特别是IPO审计收费的研究成果,参照Simunic的模型,对影响我国A股市场IPO审计收费的因素进行了实证研究,得出企业资产总额和计划发行股票金额与IPO审计收费显著正相关,IPO上市公司所在交易所对其审计收费具有显著影响、会计师事务所从业人员中CPA所占比重对IPO审计收费没有显著影响的结论。

IPO is an important means of financing for modern enterprises. IPO auditing directly determines whether an enterprise can go public,and its audit feesis an important factor influencing audit quality. According to the data of 83 companies' IPO audit fees in China's A-share market between 2014 and 2015,this paper does an empirical study of the factors affecting IPO audit fees based on the research achievements on audit fees,especially IPO audit fees at home and abroad and with reference to Simunic Model. And the result shows that there is a positive correlation between the total assets and the amount of shares to be issued of an enterprise and its IPO audit fees,that the stock exchange of the listed companies has a major impact on its audit fees,and that the proportion of employees with CPA in accounting firms has no obvious significance to IPO audit fees.