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审计定价中的客户性别效应 被引量:10

The Gender of Client and Audit Pricing
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摘要 客户性别特征能够影响审计师的审计风险预期,因而审计师会据此调整审计定价。本文从实际控制人性别视角,以沪深A股民营上市公司为研究对象,实证检验了上述假设。检验结果表明:审计定价中存在着显著的客户性别效应。具体而言,当公司实际控制人为女性时,审计师收费水平更低。在控制内生性以及进行稳健性检验后,我们的结论仍旧成立。研究还发现,当审计师面临的审计风险水平更高时,女性实际控制人所在公司审计费用更低,从而为客户性别效应的作用机制提供了一定证据支持。进一步研究表明,研究结论并非因女性实际控制人选择低审计质量所导致的。本研究在丰富高阶梯队理论以及审计定价相关领域文献的同时,还具有较为重要的政策含义。 The gender of clients could influence the expected audit risk of auditors and therefore impact auditor’s audit pricing.Using a sample of A-share non-state-owned listed firms in China,this paper examines this hypothesis from the perspective of ultimate controller’s gender.Our findings suggest that gender of client’s ultimate controller does have an effect on audit pricing.The results are robust after we address the endogeneity bias and conduct other robustness tests.It is found that firms with female ultimate controllers pay lower audit fees.This paper further documents that the relationship is stronger when auditors face higher audit risk,which supports our premise that female executives lower audit price through a decrease in auditors’expected audit risk.Further analyses suggest that the results are not driven by choosing poor-quality auditor.While enriching the literature on economic consequences of female decision makers and the literature on audit pricing,this paper also has important policy implications.
作者 姜付秀 申艳艳 夏晓雪 Jiang Fuxiu;Shen Yanyan;Xia Xiaoxue
出处 《审计研究》 CSSCI 北大核心 2021年第5期72-85,共14页 Auditing Research
基金 国家自然科学基金重点项目(项目批准号:71432008)的阶段性成果。
关键词 审计定价 审计风险 性别效应 实际控制人 audit pricing audit risk gender effect ultimate controller
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