审计任期、审计收费与审计质量关系的实证研究

An Empirical Study on the Relationship between Audit Tenure,Audit Fees and Audit Quality

为验证审计任期对审计质量的影响,以及审计收费在审计任期影响审计质量中的调节作用,本文选择2011年至2016年沪市A股的上市公司为总体样本,从中筛选出4364个样本进行回归分析,利用修正的截面琼斯模型估计样本公司的可操控性应计利润,以间接衡量审计质量。结果表明:审计任期与审计质量总体呈U型关系,即短审计任期(≤5年)内,审计任期与审计质量负相关,长审计任期(>5年)内,审计任期与审计质量正相关;进一步研究表明,审计收费在审计任期影响审计质量中起到了正向的调节作用。

The paper chooses the data of Shanghai A share listed companies in 2011-2016 as the overall sample,then carries on the regression analysis of 4364 samples,using fixed section Jones model to estimate the company can handling accrued profit indirect measure of audit quality.The results show that the relationship between audit tenure and audit quality is u-shaped,that is,within short audit tenure(≤5 years),audit tenure is negatively correlated with audit quality,while long audit tenure(>5 years),audit tenure is positively correlated with audit quality.Further research shows that audit fees have a positive moderating effect on audit quality during audit tenure.