审计关系错配、盈余质量与整合审计收费

Audit Relationship Mismatch,Earnings Quality and Integrated Audit Fees

以2012—2015年沪深主板A股执行整合审计的上市公司为研究样本,基于整合审计背景探讨审计关系错配与整合审计收费,研究发现大所对小规模客户给予整合审计收费折扣;小所对大规模客户给予整合审计收费折扣。进一步研究发现,基于财务报表审计与内部控制审计的知识溢出效应及联动机制,执行整合审计有助于审计师识别公司管理层的盈余管理行为。

Using the sample of Chinese-listed firms which choice integrated audit from 2012 to 2015,based on the integrated audit background to explore the relationship between the audit relationship mismatch and integrated audit fees. This paper finds Big auditors give an integrated audit discount to small customers and small auditors give an integrated audit discount to large-scale customers. Based on the knowledge spillover effect and linkage mechanism of financial statement audit and internal control audit,further test shows that the auditors who perform the integrated audit can effectively identify the earnings management behavior of listed companies.