家族传承对审计收费的影响

The Impact of Family Succession on Audit Fees

随着政府对非公有制经济发展政策的逐步放开,家族企业已经成为中国经济的重要组成部分。本文扎根于中国本土研究情境,探讨家族传承对审计收费的影响。研究发现,与家族传承前相比,注册会计师在企业家族传承后调高了审计收费。进一步研究发现,当家族冲突越多,政治转移成本越高,家族继承人经验能力越弱时,家族传承导致的注册会计师重大错报风险就越高,对审计收费的上调影响也越强。本文为家族传承影响审计收费话题提供了直接的经验证据,有助于丰富和补充家族企业相关领域研究。本文还考虑了家族成员由于在企业中的不同动机而存在家族冲突的可能性,并且从审计收费角度考察家族传承过程中家族特殊资产的作用。

With relaxed policy on the development of the non-public sector,family businesses have become an important part of the Chinese economy.Based on China's local research circumstances,this paper examines the impact of family succession on audit fees.It is found that auditors raised audit fees after family succession.Furthermore,the more family conflicts,the higher the transfer cost of political connections,while the weaker the family successors' experience,the higher the risk of material misstatements caused by family successions and the higher the impact on audit fees.This paper provides direct empirical evidence for the impact of family succession on audit fees,which helps to enrich the literature on family businesses.This paper also considers the possibility of conflicts among family members due to different motivations in the enterprise,and examines the role of family special assets in the process of family succession from the perspective of audit fees.