外部可验证的商誉减值与审计费用——基于业绩补偿承诺的视角

External Verifiable Goodwill Impairment and Audit Fees:from the Perspective of Performance Compensation Commitment

以2007—2017年完成重大资产重组的A股上市公司为研究样本,检验会计信息的可验证性对商誉减值影响审计费用的作用。研究发现,由于业绩补偿承诺增加了商誉减值信息的可验证性,相比于没有业绩补偿承诺的样本,商誉减值对审计费用的影响在有业绩补偿承诺的样本中更小。进一步地,区分业绩补偿承诺是否实现发现,相比于业绩补偿承诺未实现的样本,商誉减值对审计费用的影响在业绩补偿承诺实现的样本中更小。最后,通过对产权性质分组检验发现,相比于非国有企业,业绩补偿承诺对商誉减值影响审计费用的作用在国有企业中更小。

Taking the A-share listed companies that completed the major asset restructuring from 2007 to 2017 as research samples,this paper tests the effect of verifiability of accounting information on the impact of goodwill impairment on audit fees.The study finds that compared with the sample without performance compensation commitment,the impact of goodwill impairment on audit fees is smaller in the sample with performance compensation commitment because performance compensation commitment increases the verifiability of goodwill impairment information.Furthermore,the research finds that compared with the samples with unfulfilled performance compensation commitments,the impact of goodwill impairment on audit fees is smaller in the samples with fulfilled performance compensation commitments after distinguishing whether the performance compensation commitment is realized or not.Finally,through grouping tests on the nature of property rights,the study finds that goodwill impairment has a smaller impact on audit fees in state-owned enterprises than in non-state-owned enterprises.