会计诚信与审计定价--基于公司和事务所话语权的调节效应

Accounting Integrity and Audit Pricing Moderating Effect Based on the Discourse Power of Companies and Accounting Firms

文章以2010-2019年沪深A股上市公司为研究对象,将公司和事务所话语权作为调节变量,将审计工作量作为中介变量,实证研究会计诚信对审计定价的影响。研究发现:会计诚信与审计定价呈负相关,事务所专长度量的事务所话语权显著增加了会计诚信与审计定价的负相关性,而产权性质度量的公司话语权对会计诚信与审计定价关系的调节作用不显著;同时,以是否推迟业绩预告衡量审计工作量存在的缺陷,并没有发现其具有显著的中介效应。研究结论为提高会计诚信、完善国有企业监管制度,加强事务所审计项目风险防控、有效降低审计定价提供借鉴和参考。

Taking Shanghai and Shenzhen A-share listed companies from 2010 to 2019 as the research sample,the authors empirically study the impact of accounting integrity on audit pricing by taking the discourse power of companies and firms as the moderating variable and audit workload as the mediating variable.It is found that accounting integrity is significantly negatively correlated with audit pricing.The firm discourse power measured by firm expertise significantly increases the negative correlation between accounting integrity and audit pricing,but the corporate discourse power measured by property right does not significantly regulate the relationship between accounting integrity and audit pricing;At the same time,the defects of audit workload measured by whether to postpone performance forecast have not been found to have a significant mediating effect.The research conclusions provide reference for improving accounting integrity,improving the supervision system of state-owned enterprises,strengthening the risk control of audit projects,and effectively reducing audit pricing.