异常审计费用与审计质量相关性研究

Correlation between abnormal audit fees and audit quality

以2014-2016年我国A股上市公司财务数据为基础,对主要变量进行描述性统计、相关性分析、回归分析等考察异常审计费用与审计质量的联系。研究发现:上市公司支付的审计费用含有畦高或畦低的异常情况,并且这种情况对审计质量造成了负向影响;深入研究后得出结论,正向异常审计费用与审计质量显著负相关,会降低审计质量,而并没有证据表明负向异常审计费用会对审计质量产生显著影响,不会降低审计质量。

Based on the financial data of Chinese A-share listed companies from 2014 to 2016,the article conducts descriptive statistics,correlation analysis,and regression analysis on the main variables to examine the relationship between abnormal audit fees and audit quality.The study finds that:audit fees paid by listed companies possess high or low abnormalities,and this situation has a negative impact on the quality of the audit;after in-depth study,the study concluded that positive abnormal audit costs and audit quality are significantly negatively related,which will reduce the audit quality,and there is no evidence to prove that negative abnormal audit fees will have a significant impact on the quality of the audit,which will not reduce the quality of the audit.