摘要
文章以2013—2017年中国资本市场A股非金融类上市公司为样本,考察企业海外投资战略对审计定价、审计延迟的影响。研究发现:(1)企业海外投资行为与审计定价、审计延迟均呈现显著正相关关系,且随着企业海外投资程度加大,审计定价越高,审计延迟越长;(2)当企业选择国际"四大"会计师事务所进行审计时,海外投资与审计定价的正向关系显著增强,而与审计延迟的正向关系有所缓解;(3)相较于非国有企业,具有海外投资行为的国有企业面临更高的审计定价,而海外投资与审计延迟的关系在不同产权性质的企业中并无显著差异。
Based on A-share non-financial listed firms in China from 2013 to 2017,this paper examines the effect of overseas investment strategies on audit pricing and audit delay.Empirical results indicate that:(1)Firms’overseas investment has a significant positive effect on audit pricing and audit delay;(2)When firms are audited by the international"Big Four"accounting firms,the positive effect on audit pricing is enhanced,while the positive effect on audit delay is alleviated;(3)Compared with non-SOEs,state-owned enterprises(SOEs)with overseas investment are faced with higher audit pricing,and the relationship between overseas investment and audit delay has no substantial difference between SOEs and non-SOEs.
作者
顾光
陈雨婷
周泽将
Guang Gu;Yuting Chen;Zejiang Zhou(School of Business,Anhui University,Hefei Anhui 230601,China)
出处
《会计与经济研究》
CSSCI
北大核心
2019年第6期55-72,共18页
Accounting and Economics Research
基金
安徽省哲学社会科学基金青年项目(AHSKQ2015D52)
安徽省高等学校学科(专业)拔尖人才资助计划(gxbjZD02)
关键词
海外投资
审计定价
审计延迟
会计师事务所类型
产权性质
overseas investment
audit pricing
audit delay
type of auditing firm
nature of property rights
