企业过度投资影响审计收费吗?

Does Corperate Overinvestment Affect Audit Fees?

本文基于中国A股上市公司2008-2019年的数据,探讨了企业过度投资对审计收费的影响。研究表明:(1)企业过度投资显著增加了会计师事务所的审计收费。(2)管理者代理行为和过度自信行为会加剧企业过度投资与审计收费之间的关系。(3)审计师提高对过度投资公司的审计收费,主要是基于对审计风险和公司业务风险的考虑。本文的研究结论不仅丰富了过度投资、审计收费等相关领域的文献,对于如何抑制实体经济投资过热以及审计定价决策也提供了一定参考。

Based on the data of Chinese A-share listed companies from 2008 to 2019,this article explores the impact of corporate overinvestment on audit fees.Research shows that:(1)Excessive investment in enterprises has significantly increased the audit fees of accounting firms.(2)The agent behavior and overconfidence behavior of managers will exacerbate the relationship between corporate overinvestment and audit fees.(3)The auditor’s increase in audit fees for over-invested companies is mainly based on the consideration of audit risks and company business risks.The research conclusions of this article not only enrich the literature in related fields such as over-investment and audit fees,but also provide a certain reference for how to suppress the overheating of real economy investment and audit pricing decisions.