数据资产信息披露与审计师定价策略

Data Asset Information Disclosure and Auditor Pricing Strategy

数据资产已成为企业的重要战略资源,企业的数据资产信息披露也受到社会的广泛关注。以2007—2021年沪深上市公司为研究对象,检验了数据资产信息披露对审计师定价的影响。研究发现,数据资产信息披露能降低审计费用。机制研究发现,数据资产信息披露能缓解企业融资约束、驱动企业技术创新、提高企业的声誉和增加审计师的工作投入,从而能降低审计师的业务风险和审计风险,进而可降低审计费用。拓展性分析发现,数据资产信息披露对审计费用的降低作用在投资者关注度高、内部控制质量高的企业中更显著。因此,相关部门要做好顶层设计,活跃数据要素市场交易;企业要尽快建立合理的数据资产管理体系;审计师要顺应数据要素市场发展趋势,积极探索对数据资产审计的新方法。

Data asset has become an important strategic resource of enterprises, and the disclosure of data asset information of enterprises has been widely concerned by the society. Taking the listed companies in Shanghai and Shenzhen stock exchanges from 2007 to 2021 as research objects, this paper examines the impact of data asset information disclosure on auditor pricing. The findings show that the disclosure of data asset information can reduce audit costs. The mechanism research reveals that data asset information disclosure can alleviate corporate financing constraints, drive corporate technological innovations, improve corporate reputation, and increase the work investment of auditors,thereby reducing their business and audit risks, so that ultimately lowering audit fees. The expansion analysis shows that the reducing effect of data asset information disclosure on audit costs is more significant in enterprises with high investor attention and high internal control quality. Therefore, the relevant departments should do a good job in top-level design and actively engage in market transactions of data elements;enterprises should establish a reasonable data asset management system as soon as possible;auditors should adapt to the development trend of the data element market and actively explore new methods for auditing data assets.