摘要
本文系统研究并实证检验了2007年新会计准则改革对审计收费的影响。实证结果表明:A股上市公司在新会计准则实施之后,审计收费有了显著提高,国际四大、市场化进程较高的地区、民营企业以及行业景气度低迷的公司,审计收费增加更为显著;进一步的研究发现,新会计准则实施之后A股上市公司审计意见中,标准审计意见有了显著增加。这说明增加审计收费后,企业的财务报告质量有了提高。本文的结论对于政策制定部门以及研究会计准则的实施成本具有一定的借鉴意义。
This paper systematically studies and empirically tests the impact of the new accounting standards reform in 2007 on audit fees. The empirical results show that the audit fees of A-share listed companies had a significant increase after the implementation of the new accounting standards,the increase of audit fees is more prominent in International Big 4 auditors,high marketization Areas,private enterprises,and companies in industry downturn. Further study finds that the standard audit opinions received by A-share listed companies had increased significantly after the implementation of the new accounting standards,which indicates that the financial reporting quality of A-share listed companies has been improved after the increase of audit fees. The conclusions of this research have certain significance to policymakers and the studies on the implementation cost of accounting standards.
出处
《会计研究》
CSSCI
北大核心
2017年第2期29-34,共6页
Accounting Research
基金
国家自然科学基金项目(70972125
71662034
71262017和71262018)
云南公司治理研究创新团队项目(2014cx06)
"2016年云南省中青年学术和技术带头人后备人才项目"的资助
