放开价格管制提高了审计收费风险敏感性吗?

Does Deregulation of Price Increase the Sensitivity of Audit Fees?

如何提高审计市场的有效性一直是审计理论研究的热点。以审计收费风险敏感性测度审计市场有效性,选取2010—2019年沪深A股上市公司作为样本,研究放开审计服务价格管制对审计市场有效性的影响,以及会计师事务所规模与客户所在地市场化程度对上述关系的调节作用。研究发现,放开审计服务价格管制提高了会计师事务所整体的审计收费风险敏感性;相较于非“十大”所,国内“十大”所在放开审计服务价格管制后,审计收费风险敏感性提升更显著;客户所在地市场化程度越高,放开审计服务价格管制后,审计收费风险敏感性提升越显著。经过安慰剂检验,结论依然成立。

How to improve the effectiveness of the audit market has always been a hot spot in audit theory research.The effectiveness of the audit market is measured by the sensitivity of audit fees and risks.Selecting A-share listed companies in Shanghai and Shenzhen from 2010 to 2019 as a sample,this paper studies the impact of deregulation of audit service prices on the effectiveness of the audit market and the moderating effect of the scale of the accounting firm and the degree of marketization of the client s location on the above relationship.The study finds that the deregulation of audit service price control has increased the overall audit fee risk sensitivity of accounting firms;compared with non-“top ten”firms,the domestic“top ten”firms are more sensitive to audit fee risks after deregulation of audit service price controls.If the customer s location is highly market-oriented,the risk sensitivity of audit fees will increase significantly after the deregulation of audit service price control.After a placebo test,the conclusion is still valid.