摘要
本文以2008-2017年沪深两市上市公司为研究样本,实证检验了企业研发支出与审计师选择之间的关系。研究发现,企业研发支出的增加会伴随着高质量审计需求的增加。无论企业规模大小、代理成本高低,当研发支出增加时,聘请高质量审计师的概率均显著增加。同时,研究还发现,研发支出与高质量审计需求之间的正向关系主要存在于高技术行业。进一步地,当高研发支出公司聘请高质量审计师时,审计收费并未显著上升反而下降了。同时,高研发支出公司通过聘请高质量审计师有助于提升公司价值。
With the listed com panies in the Shanghai and Shenzhenstock markets from 2008 to 2017 as the research sample,this articleempiricallyexaminesthe relationship between the research and development expenditureand the auditor cho ice.It finds thatm oreresearch and developmentexpenditure will increasethedemands for high-quality audit services.Regardless of the sizes of the companies and agency costs,when research and development expenditure increases,the probability of choosing high-quality auditors increasessignificantly.At the same time.it finds thatsuch a positive relationshipmainly exists in the high-tech industries.M oreover,w hen those companieswith more research and development expenditure choose high-quality auditors,the audit fees do not increase significantly but decrease.Meanwhile,it can increase the value of those companies with more research and development expenditurebyemployinghigh-quality auditors.
出处
《中国注册会计师》
北大核心
2020年第7期38-46,3,共10页
The Chinese Certified Public Accountant
基金
苏州市职业大学人才启动金项目“互联网+人工智能环境下会计师事务所智力资本信息披露研究”(3180138)
苏州市职业大学社会审计功能拓展研究科研创新团队(201804000065)。
