管理者短视影响审计收费吗?——来自上市公司的经验证据

Does Managerial Myopia Affect Auditor Fees?-Empirical evidence from the listed companies

在可持续发展战略导向下,管理者短视在对企业决策产生不利影响的同时,如何影响审计费用值得关注。研究发现,管理者短视程度越高,审计费用越高,经营风险、控制风险以及盈余管理在管理者短视对审计费用的影响中发挥了中介作用。进一步研究发现,董事长与总经理间权力距离较大时,管理者短视对审计费用的影响更显著,而较高的监督型机构投资者持股比例可以抑制管理者短视与审计费用间的正向关系。拓展分析发现,管理者短视程度越高,审计报告中关键审计事项披露数量越多,且高声誉会计师事务所出具非标审计意见的概率越高。研究将管理者短视产生的影响拓展至审计领域,对企业高管聘任和事务所优化风险评估程序均有启示意义。

Under the guidance of sustainable development strategy,it is worth paying attention to how managerial myopia affects audit fees.It is found that the higher the level of managerial myopia,the higher the audit fees.Operating risk,internal control risks and earnings management play a mediating role in the impact of managerial myopia on audit fees.Further research shows that when the power distance is larger,managerial myopia has a more significant impact on audit fees,while the higher shareholding ratio of supervisory institutional investors can inhibit the positive relationship between managerial myopia and audit fees.The extended analysis finds that the higher the managerial myopia,the more the number of key audit matters disclosed in the audit report and the higher the probability of high-reputation accounting firms issuing non-standard audit opinions.This study extends the influence of managerial myopia to the field of auditing.It provide reference for the appointment of corporate executives and the optimization of risk assessment procedures by accounting firms.