摘要
以A股上市公司财务数据为样本,对上市公司关联交易与盈余透明度和审计收费的关系进行了实证检验。研究发现,存在关联交易的公司的盈余透明度较低;关联交易增加了盈余信息的不透明度。研究还发现,盈余透明度单项指标对审计收费呈现出不同的效应：一方面,盈余激进度和高质量审计导致审计师提高审计收费;另一方面,盈余平滑度和分析师追踪数量越大,审计收费越低。对于低盈余透明度公司的关联交易,审计师收取更高的审计费用。
Using the financial data of A-share listed companies as a sample, this paper examines the impact of related-party transactions （RPTs） and earnings transparency on audit fee. We find that, the earnings transparency in firms with associated transaction is relatively lower, and related-party transactions have further led to a decrease in earnings transparency. We also find that, the single index of earnings transparency exerts different influence on audit fee. That is to say, earnings aggressiveness and high-quality auditor are positively related to audit fee while earnings smoothing and analyst following are negatively related to audit fee. Finally, we find some evidence that related-party transactions with lower transparency level are positively correlated with larger audit fees.
作者
汪健
王为
朱兆珍
WANG Jian1,3, WANG Wei2, ZHU Zhao-zhen3(1.Centre of Accounting and Finance Development Studies, Anhui University of Finance and Economics, Bengbu 233030; 2. Institute for Financial and Accounting Studies, Xiamen University, Xiamen 361005, 3.School of Accounting, Anhui University of Finance and Economics, Bengbu 233030,Chin)
出处
《山西财经大学学报》
CSSCI
北大核心
2018年第5期110-124,共15页
Journal of Shanxi University of Finance and Economics
基金
国家社会科学基金重点项目(13AJY005)
安徽省社科规划项目(AHSKY2016D91)
安徽省高校人文社科重点项目(SK2015A576)
安徽财经大学科研重点项目(ACKY1607ZDB)
关键词
关联交易
盈余透明度
审计收费
related party transactions （RPTs）
earnings transparency
audit fee
