Impacts of equity structure on audit fees: Evidence from Chinese A-share listed companies in Shanghai Stock Exchange

Based on the data of 923 Chinese listed companies in 2013 to 2014, we investigated the impact of company equity structure on audit fees from the perspective of cross section and period duration. It is found that there is a positive correlation between the proportion of state-owned shares in listed companies and audit fees. To be more specific, there is a U-shaped relation between audit fees and equity concentration which is represented by the proportion of the largest shareholder. And the equity restriction ratio, represented by the sum of the proportion of the second largest shareholder to the tenth, has a positive effect on audit fees.

The study of technology acceptance for e-wallets application of clinic fees payment

The purpose of this study was to investigate the demand of application of e-wallet in domestic retail industry by examining the needs of adoption of small amount paying method and the reasons for customers’ using of IC stored value card in this industry and aimed at providing suggestions on the e-development of small amount paying methods for domestic retail and banking industries. This study was developed in a way that the model constructs in TAM were adapted to the context of using e-wallets for clinic fees. Scale items on the survey include those measuring perceived usefulness, perceived ease of use, a user's attitude toward using and intention. The questionnaire contains no identifying information about the individual participants. A total of 320 Taipei City Hospital patients’ feedbacks were collected. Results indicate most of the relationships in the proposed model are statistically significant and in the predicted directions. Each observed variables influence with two ways: direct effect and indirect effect, and the total effect is the sum of direct effect and indirect effect. The Main effect of most of these observed variables is direct effect, but the information technology experience with the perceived usefulness. In this study, it could be finding that the perceived usefulness, the perceiver ease of use is positively associated with users’ attitude toward using, and the perceiver ease of use is positively associated with the perceived usefulness. It means the useful and easily operation of payment clinic fees with e-wallet products (such as Taipei Easy Card) is very important for the users. Besides, the easier for e-wallet using, the more people think it is usefulness. This suggestion is the same as the point at issue of Davis [1]. The users’ attitude toward using is positively associated with the intention using.

Association Between Independent Auditor Fees and Firm Value： A Study of Brazilian Public Companies

This article investigates the relationship between fees for audit and non-audit services with Tobin＇s Q. Using a sample of Brazilian public companies in the period from 2009 to 2011, we estimate the association between Tobin＇s Q and the auditors＇ remuneration scaled by total assets. Additionally, to strengthen the conclusions, we present a second model with the remuneration of the auditors in absolute terms. The results suggest a significant relationship between Tobin＇s Q and audit and non-audit fees, positive and negative, respectively. Specifically, increases in audit fees and non-audit fees respectively increase and decrease the Tobin＇s Q of the audited company. The results of this study have important implications for those interested in good corporate governance practices. Managers and board members concerned with value carefully evaluate the remuneration and nature of services creation, when engaging independent auditors, should provided.

Audit Committee Attributes on Audit Fees： The Impact of Malaysian Code of Corporate Governance （MCCG） 2007

The evolution of corporate governance has created a competitive environment among the companies to catch the attention of investor＇s confidence. This paper aims to examine the relationship between the audit committee attributes and the audit fees. Specifically, this paper aims to examine the effects of audit committee expertise （number of financial-related director＇s trainings and experience） on audit fees. The data are obtained from annual reports of the population of Bursa Malaysia listed companies for both Main and Ace markets in year 2008. The results show that audit committee size is significant and has a positive association with audit fees. However, audit committee＇s financial related training is significant and has a negative association with audit fees. These results suggest that financial training of audit committee could have an impact on the lower audit fees. However, audit committee expertise is significant and has a positive association with audit fees. This suggests that financial-related training is needed in order to enhance the expertise of audit committee members.

Audit fees and audit quality

The audit industry in China has developed rapidly in recent years, the formulation of national policy also needs the support of audit industry. The number of accounting firms has been increasing, and the final audit quality in the audit is one of the most concerned by the public. Any product quality and price are equivalent, the higher the cost of investment, the better the quality, the higher the price. The audit process is also the case. This paper is mainly based on the relevant audit fees and audit quality is the summary of the existing research results on the relationship between the two for further exploration, consider the audit pricing regulation and audit industry brand and scale effect, and put forward to improve the audit fees and audit quality relationship advice.

Board of Directors, Independent Directors and Audit Fees： Based on the Empirical Data of the GEM of China

As one of the alternative variables of audit quality, audit fees have been researched widely in the Mainboard of China stock market, but empirical research based on the GEM （Growth Enterprise Market） of China is very few. From the perspective of GEM of China, this article observes and studies the impact of corporate governance structure represented by board of directors and independent directors on audit fees. This article selects the data of 348 listed companies in the GEM of China in 2012, proves that there is a positive correlation between the number of meetings, independent directors＇ salaries and audit fees through the use of multiple linear regression model, and accordingly proposed suggestions that improve the corporate governance structure of the GEM of China.

Should Apple Charge Fees for Tipping on Social Networking Apps?

Recently, Apple＇s decision to start taking a 30-percent cut on tips given by users of socia networking apps has sparked heated debates in China.

数字金融与商业银行审计费用

以2011—2021年中国商业银行为研究对象,探究数字金融对审计费用的影响机理与传导效应。研究发现:数字金融发展初期会增加商业银行的审计费用,当数字金融发展到一定水平后,金融科技增强带来的审计费用下降效应会超过因审计投入和审计风险提升的审计费用上升效应,进而降低商业银行的审计费用,说明数字金融与审计费用之间呈先扬后抑的倒U形关系。机制检验发现,数字金融主要通过作用于代理冲突和信息不对称导致审计风险与成本变动,最终影响审计费用。异质性分析显示,审计主体来自国内四大审计事务所时,数字金融对审计费用的非线性作用增强;审计客体是上市银行与资本充足率较高的商业银行时,数字技术能更有效地对审计费用产生非线性效应;商业银行在市场化程度和法律水平较高、数字金融监管较严的地区时,数字金融与审计费用的倒U形关系更显著。研究结论从审计费用角度丰富了数字金融经济后果研究,为商业银行实施数字化转型战略、注册会计师审计收费决策提供参考。

隐性关联关系与审计费用——基于供应链工商大数据的研究

近年来,上市公司将其供应链商业关系隐藏化以规避信息披露要求的趋势越来越明显,不利于投资者评估和判断上市公司的交易性质和盈利能力。本文从审计师角度出发,以2010-2021年度我国A股上市公司为研究对象,基于供应链工商大数据度量隐性关联关系,分析隐性关联关系与审计费用之间的关系,结果发现上市公司与重要交易对象之间存在隐性关联关系提高了审计费用,一系列稳健性检验结果保持一致。在渠道检验中,研究发现隐性关联关系通过影响审计师投入,进一步影响审计费用。在分组检验中,研究发现隐性关联关系对审计费用的影响在高市场化进程地区、低信息透明度的公司以及当上市公司为事务所重要客户时更为显著。本文研究为审计师如何判断隐性关联关系问题提供了经验数据。

减税降费对企业投资效率的影响研究

减税降费政策是促进企业发展、提高市场活力的重要举措,对提高企业投资效率、推进供给侧改革具有重要意义。本文通过我国沪深A股上市公司2012-2020年的数据,对减税降费对企业投资效率的影响进行研究。研究结果表明:减税降费能够有效提升企业的投资效率;机制检验表明,减税降费可以通过缓解融资约束,减少企业投资不足的行为,通过降低信息不对称程度抑制过度投资的行为。通过进一步研究发现,减税降费对提高民营企业、低自由现金流企业投资效率的效果更为显著;政策对不同成长机会的企业影响效应有所区别;政策对市场化程度较高地区的企业投资不足的作用更加明显,而对市场化程度较低地区的企业过度投资的作用更为明显。本文还提出了推进减税降费政策,从而提高企业投资效率、促进企业高质量发展的政策建议。

我国药学服务收费探索与现状分析

目的 总结中国药学服务收费的探索历程及现状,并结合国外实践进行分析,为中国药学服务收费相关政策的进一步完善提供参考。方法 检索国家及各省卫生健康委员会、医疗保障局的官方网站,归纳中国药学服务收费相关政策的变革及各省最新的药学服务收费政策。同时检索中国国家知识基础设施(CNKI)、维普中文科技期刊数据库、Pubmed等数据库,总结关于药学服务收费相关研究。结果 国内关于药学服务成本测算和收费标准的研究较多,但多集中在药房调剂服务,对具体药学服务的技术劳务价值探讨较少,国外这方面研究相对较多。目前国内共8个省和1个直辖市公布了药学类医疗服务价格项目,收费项目、收费标准、医疗保险支付比例及监测评估指标各有差异。结论 将药学服务收费纳入国家医疗服务价格体系是对药学服务转型和药师价值的认可,但尚在起步阶段,仍有完善和改进空间。

间接税归宿收入再分配效应的时间变化趋势研究——基于减税降费期间投入产出价格模型的评估

为保证财政政策效能提升,须准确评估间接税改革的受益群体分布与收入分配效应。基于2012—2020年CFPS微观数据,构建了投入产出税收价格模型,对间接税归宿收入再分配效应的时间变化趋势进行了实证研究,研究结果表明:增值税“扩围”、税目分立以及一般税率下调使得总体居民,尤其低收入群体间接税有效税率显著下降,提升了社会福利水平;间接税及分税种K指数为负值,在减税降费过程中,税制结构性调整减弱了其累退性;间接税具有逆向调节的收入再分配效应,但此阶段间接税总体效应已由-5.45%改善至-2.27%,横向公平与纵向公平均有所改善。因此,提出关注初次分配公平,继续实施留抵退税、优化间接税税率与税目等建议,以发挥间接税为主体的财政收入端制度优势。

我国自然保护地生态产品价值实现的市场路径及完善

我国正拓展生态产品价值的实现模式,生态产品的价值实现机制已由倚重政府的路径向多样化的路径转变,其中的市场路径备受关注。自然保护地是国土空间中依法划定或确认的特定区域,国土空间规划和生态保护红线为自然保护地生态系统的长久保护提供了制度保障,因此,自然保护地提供的生态产品是优质、稳定且可持续的。研究探讨自然保护地生态产品价值实现的市场路径对于生态产品价值的实现具有重要意义。运用实证分析方法,对我国自然保护地生态产品价值实现的市场路径进行了梳理。我国自然保护地生态产品价值实现的既有市场路径主要为物质产品交易、门票、风景名胜资源特许经营和横向生态保护补偿。这4条市场路径以门票为主体、其他方式为补充,且存在明显的缺陷:物质产品实现的方式受限;门票的方式倚重于旅游消费市场;风景名胜资源特许经营中有偿使用费收取不规范;碳汇交易尚未得到运用。为此,应明晰自然保护地生态产品的产权,鼓励和支持自然保护地原住民参与特许经营,培育自然保护地生态产品的交易市场,以公益性为原则明确门票的定价规则,完善自然保护地特许经营中有偿使用费的收取。

环境保护费改税对企业ESG表现的持续作用研究

选取2015-2021年沪深两市A股重污染行业上市公司为处理组,非重污染行业上市公司为对照组,采用双重差分法研究环境保护费改税对企业ESG表现的影响。研究发现,环境保护费改税显著且持续提升企业ESG表现。异质性分析结果表明环境保护费改税政策效应显著存在于资产规模较大企业分组,不受省际税额标准差异影响。进一步分析发现,环境保护费改税通过加大技术创新进而提升企业ESG表现。

新收入准则会影响审计费用吗?——来自A+H股上市公司的经验证据

收入是企业利益相关者评价企业财务状况和经营业绩的关键指标。新收入准则的实施成效也成为理论界与实务界共同关注的焦点议题。从审计费用的视角,以2018年修订后的新收入准则在A+H股上市公司的实施为研究契机,选取2017—2019年中国A股上市公司数据,实证检验新收入准则对审计费用的影响。研究发现,新收入准则的施行提高了企业的审计费用。机制检验发现,新收入准则通过增加重大错报风险和提高审计投入两条路径提高了审计费用。异质性检验发现,新收入准则对审计费用的正向影响主要存在于受新收入准则影响较大、存在内部控制缺陷、由大规模事务所审计的企业中。进一步研究发现,新收入准则在提高审计费用的同时,还会使审计质量得到一定程度的改善。研究结论丰富了新收入准则经济效应领域的研究文献,同时为审计师在新收入准则背景下提高专业胜任能力、完善审计工作及控制审计风险提供新思路。

退市新规提高了审计收费吗?

为切实提高资本市场的有效性,我国在注册制上市制度出台后,将作为配套制度的退市制度也进行了相应改革。退市新规进一步细化了相关指标,强化了审计师的工作职责,从而提高了审计工作的压力和风险,这是否会对审计收费产生影响?本文以2020年底出台的退市新规为研究契机,选取2016-2022年A股上市公司为样本,研究显示,退市新规通过加大有退市风险公司的审计风险和审计师声誉风险,使得审计师增加了额外的审计收费以弥补过高风险。在非国企、内控水平较差、机构投资者占比较少和媒体关注较少的公司中提高更大,随着审计收费的提高,审计效率上升,审计激进度缓解,审计质量提升。本文从退市制度变革角度丰富了审计收费影响因素的研究,同时为完善退市制度提供了审计市场层面的证据。

论大病保险回归基本医疗保险的历史必然性

2009年内生于新农合的高额费用保障政策,于2012年演变为与基本医保分离的城乡居民大病保险制度(下称大病保险)。尽管目标和资金来源与基本医保相同,却交由商业保险公司承办,并最终将大病保险定位于与职工相互保险相对应的补充层次,形成了“同一筹资两个制度层次”的结构。本文分析了将居民基本医保一分为二的大病保险在理论逻辑和实践中不可解的困境,指出大病保险在公平和效率两方面都会产生损失,与社会保险的价值观及大病保险制度安排的愿望相悖。本文指出“有限政府、有效市场”在医疗保险领域的局限性,认为现阶段内生于基本医保制度的高额费用保障政策是必要的,但基于公平统一、高效医保的要求,大病保险回归基本医保制度是理论逻辑和历史的必然。

公共图书馆非基本服务项目收费的现实需求、困境与对策

非基本服务项目收费是推动公共图书馆社会化发展的重要举措。虽然公共图书馆非基本服务项目收费在我国有着强烈的现实需求和法律政策依据,但实践中面临着诸多困境,主要表现为:非基本服务项目收费的法律政策不够完善,收费行为影响基本服务项目的高质量供给,收费审批程序、定价和用途较为随意,容易形成“以文养文”的局面。解决之道包括:完善非基本服务项目的收费政策,加强政府的主体保障责任,规范收费审批程序、定价及用途。参考文献19。

无纸化用血费用减免系统设计与实现

目的围绕医院用血费用减免的一站式服务场景,以财政电子票据应用为切入点,设计和实现无纸化用血费用减免系统,改变纸质医疗票据、亲属关系证明人工办理模式,持续提升献血服务水平。方法基于“浙里办”政务服务平台,与电子票据数据、亲属关系数据进行对接,自动获取含输血费的医疗票据、与献血者的亲属关系,在此基础上,优化血站与医院信息共享的接口,实现医院用血费用减免办理全流程的无纸化、智能化。结果完成了用血费用减免系统的迭代升级,并已在杭州、温州、衢州地区运行使用。结论本系统实现了浙江省“用血服务不用跑”服务无纸化全流程、无感式用户体验,进一步提升了无偿献血者及其亲属的就医获得感和满意度。

企业信息安全对审计决策的影响

在国家安全战略背景下,确保企业信息安全,维护企业经营的安全性、稳定性和连续性显得尤为重要。外部审计师是否能够识别企业信息安全,并对企业强化信息安全提供助力?本文以我国2013-2021年A股上市公司为样本,从审计费用的角度检验审计师对企业信息安全的反应,发现企业信息安全能够降低企业的审计费用。机制检验发现,企业信息安全通过缓解企业的经营风险进而降低审计费用。进一步研究发现,当企业的关键信息基础设施安全保护需求较高以及独董信息技术背景比例较高时,企业信息安全对审计费用的影响更加显著。本研究丰富了企业信息安全和审计费用的相关文献,有助于了解企业信息安全对审计师决策的影响,为上市公司加强信息安全建设提供了经验证据。