证券分析师关注、产权性质与审计费用被引量：8

Focus of Security Analysts,Nature of Property Right and Audit Fee

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摘要证券分析师作为外部监督者作用于公司外部治理,从而对注册会计师的审计业务产生一定影响。基于2010—2013年沪深两市A股上市公司数据,根据修正的Simunic模型实证分析证券分析师关注与审计费用的关系,并根据产权性质将样本分为国有企业与非国有企业样本分别进行研究,结果表明:证券分析师关注与审计费用之间存在显著的负相关关系;与非国有企业相比,国有企业的证券分析师关注与审计费用之间的负相关关系更显著。 Security analysts,as the external supervisors,play a role in external corporate governance,thus having an impact on the audit services of CPA. Taking the A-share listed companies’ data in Shanghai and Shenzhen Stock Exchanges from 2010 to 2013 as sample,this paper makes an empirical research on the relationship between focus of security analysts and audit fee on the basis of the modified Simunic model. In addition,this paper divides samples chosen into samples of state-owned enter-prises and non state-owned enterprises and makes a research on them respectively. The results show that focus of security ana-lysts is negatively correlated with audit fee. In comparison with private enterprises,the relation between the focus of security analysts and audit fee is more negatively correlated in state-owned enterprises.

作者赵保卿陈润东

机构地区北京工商大学商学院

出处《南京审计学院学报》 2016年第1期59-67,共9页 journal of nanjing audit university

基金北京工商大学国有资产管理协同创新中心项目(GZ20131003)

关键词证券分析师关注产权性质审计费用财务信息审计报告盈余管理审计质量审计风险公司外部治理风险导向审计盈余预测注册会计师 focus of security analysts nature of property right audit fee financial information audit report earnings management audit quality audit risk external corporate governance risk-oriented audit earnings prediction CPA(certified public accountant)

分类号 F239 [经济管理—会计学]

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