异地独立董事与审计师风险应对

Non-local independent directors and auditors'risk response

随着中国当代经济的不断发展,公司聘用的独立董事越来越多,其中异地独立董事的比例不断增加。文章以2015—2018年的上市公司为样本,共计9 188个样本观测值,实证研究异地独立董事占比与审计师风险应对行为之间的关系。实证研究得出:当异地独立董事占比越多时,审计师收取的审计费用越高,也更有可能发布非标准无保留意见,且非四大会计师事务所的审计师会有更为明显的风险应对行为。

With the continuous development of China's contemporary economy,companies employ more and more independent direc⁃tors,among which the proportion of independent directors from other places is also increasing.This paper takes the listed companies from 2015 to 2018 as samples,with a total of 9188 sample observations,and empirically studies the relationship between the proportion of inde⁃pendent directors in different places and auditor risk response behavior.Empirical research shows that when the proportion of independent directors in different places is higher,auditors will charge higher audit fees,and they will be more likely to issue non-standard unqualified opinions,and auditors of non-big four accounting firms will have more obvious risk coping behaviors.