审计师变更对异常审计收费的影响分析

The Impact of Auditor Change on Abnormal Audit Fees

近年来,由于“低价竞争”或是“高价购买”的情况存在,审计市场出现异常审计收费的现象愈演愈烈.在研究影响异常审计收费相关因素的基础上,重点研究审计师变更对审计收费的影响,并结合2013年—2016年沪市上市公司相关数据,建立模型进行实证研究,发现审计师变更会减少异常审计收费.

In recent years,owing to the existence of“low-price competition”or“high-price purchase”existent in the audit market,the abnormal audit fees have been becoming growingly intense.Based on the study of the related factors leading to abnormal audit fees,this paper focuses on the impact of auditor change on audit fees.Combined with the relevant data of Listed Companies in Shanghai Stock Market from 2013 to 2016,this paper establishes a model for empirical research,and finds that auditor change will lower abnormal audit fees.