XBRL财务报告与审计收费

XBRL financial reporting and audit fees

作为一种新型的财务披露方式,可扩展商业报告语言(extensible business reporting language,XBRL)的实施为财务信息呈报带来了变革。为研究XBRL的实施对审计工作的影响,选取2005—2012年沪深A股上市公司为研究样本,实证检验XBRL实施前后审计收费水平的变化,以及审计师信息化审计专业胜任能力的调节效应。研究结果表明,XBRL的实施提高了审计师的审计收费水平,同时审计师信息化审计专业胜任能力在其中发挥着负向调节作用,审计师的信息化审计专业胜任能力越弱,XBRL的实施对审计收费的正向影响越强。这一结论表明,信息化环境为审计工作带来了新的挑战,而审计师自身的信息化水平在优化审计效率方面起到了关键作用。

As a new method of financial disclosure,the use of XBRL brings innovation for financial information reporting.In order to study the impact of using XBRL on auditing,Shanghai and Shenzhen exchanges listed companies from 2005 to 2012 are selected as samples to test the variation of audit fees before and after XBRL application,and the moderating effect of auditors'informatization auditing professional competence.The results show that the use of XBRL increases audit fees,and auditors'informatization auditing professional competence has a negative moderating effect on the above relationship.The weaker the level of auditors'informatization auditing professional competence is,the stronger the positive impact of XBRL on audit fees.This conclusion indicates that informatization environment brings new challenge to auditing,and the informatization level of auditors plays a key role in optimizing audit efficiency.