公司研发费用对审计费用的影响研究——来自A股上市公司的经验证据

Research on the Impact of R&D Expenses on Audit Expenses:Empirical Evidence from A-share Listed Companies

本文以中国A股非金融类上市公司2016-2018年的数据作为研究对象,实证检验了上市公司的研发费用是否会影响自己当年审计业务所负担的费用,并同时检验了会计师事务所规模和企业的产权性质是否会对他们的相关关系产生影响。

Based on the data of China's A-share non-financial listed companies from 2016 to 2018,this paper empirically tests whether the R&D expenses of listed companies will affect their audit fees in that year,and whether the scale of accounting firms and the nature of property rights of enterprises will affect their relationship.