企业风险承担和审计费用研究

Research on Corporate Risk-taking and Audit Service Pricing

本文以2006-2015年所有非金融类A股上市公司为样本,从审计的角度切入,研究企业风险承担的经济后果。研究发现企业风险承担和审计费用之间的关系是正向显著的。文章进一步研究了企业的产品市场竞争地位和产权性质对两者的影响。结果发现,产品市场竞争地位的高低不会影响企业风险承担和审计费用之间的关系;相比民营企业,国有企业的风险承担和审计费用之间的正向关系更弱。

This paper researches on economic consequences of corporate risk-taking in the view of auditing based on a sample of listed non-financial firms in Shanghai and Shenzhen Stock Exchanges from 2006-2015.This paper discovers that corporate risk-taking has a positive association with audit fees.Based on this result,we research the effect of firms’ product market competition position and the nature of property right on their relationship.The result shows that firms’ product market competition position doesn’t have an influence on corporate’s risk-taking,and the nature of property right has an influence on corporate’s risk-taking.