企业数据资源信息披露影响审计收费吗?——基于文本分析的经验证据

Does Data Resource Information Disclosure Affect Audit Fees?——Empirical evidence based on text analysis

近年来,数据资源已成为驱动企业发展的重要引擎,充分披露数据资源信息十分必要。但企业数据资源的信息披露可能带来潜在的审计风险,并影响审计收费。通过挖掘我国A股上市公司的数据资源文本信息,研究发现:企业数据资源信息披露显著提高了审计收费。进一步分析表明,在以下情形下时数据资源信息披露提高审计收费更为显著:管理层与大股东实施信息操纵的倾向更强;企业存在向上的盈余管理行为;企业受到市场参与者更多关注。研究还发现,当期数据资源信息披露频率越高的企业,其下期审计投入越多。研究结论对完善会计、审计准则规范,提升审计机构对企业文本信息运用效率等具有重要启示。

At present,data resources have become an important driving force for the development of firms,and it is necessary to fully disclose information about data resources.However,the disclosure of data resources is also bringing potential audit risks,which may have impact on auditors'decisions about audit fee.By mining the data resource information of A-share listed companies in China,it is found that the higher the disclosure frequency of data resources,the higher audit fee charged from firms.Further analysis shows that the increase of audit fees caused by data resource information disclosure is more pronounced in the following situations:management and major shareholders have stronger incentives to manipulate information disclosure;there are upward earning management in the firms disclosing data resource information;more attention is paid to the firm by market participants.The extended test further finds that the higher frequency of data resource information disclosure in the current period,the higher audit efforts in the next period.The conclusions have important implications for improving both accounting and auditing standards,as well as improving the efficiency of text information application of auditors.