摘要
本文运用企业集团内有成员公司违规而造成客户声誉受损的外在冲击,研究了客户声誉对审计收费的影响。研究发现,客户声誉受损后审计收费上升。进一步研究表明,“十大”会计师事务所、负面传闻以及客户处于高社会信任水平的地区均提高了客户声誉受损的审计收费上升效应,而国有股权、分析师跟踪以及机构投资者持股等,都能够抑制客户声誉受损的审计收费上升效应。同时,我们并没有发现客户声誉受损对审计投入、审计质量和关键审计事项具有显著影响的证据,也没有发现声誉受损公司的基本面与财务报告质量发生明显变化的证据。
This paper studies the impact of client reputation on audit fees by using the external impact of client reputation loss caused by the violation of member companies in enterprise groups.We find that the audit fees increase after client reputation loss.Further study demonstrates that Big ten audit firms,negative rumors,and areas where customers are at a high level of social trust have all increased the rising effect of audit fees due to client reputation loss,while state-owned equity,analyst coverage,and institutional investor shareholding can all inhibit the rising effect of audit fees due to client reputation loss.At the same time,we have found no evidence that the reputation loss of client has a significant impact on the audit input,audit quality and critical audit matters,and no evidence of significant changes in the fundamentals and financial reporting quality of companies with reputation loss.
出处
《会计研究》
CSSCI
北大核心
2023年第2期163-180,共18页
Accounting Research
基金
国家自然科学基金项目“会计师事务所治理机制与审计质量”(71932001)的资助
