摘要
针对媒体关注对审计收费的影响,利用2013—2017年沪深A股上市公司数据,在风险导向审计模式下,运用保险理论及成本效益原则,分析了被审计客户受到媒体关注时审计风险增加,事务所为了维护自身声誉、弥补审计失败的预期损失,从而增加风险溢价要求、扩大审计范围,以提高审计成本,揭示媒体关注与审计收费的内在联系,通过多元回归模型对二者的关系进行检验,发现媒体关注与审计收费呈显著正相关,并且规模大的事务所媒体关注与审计收费的正相关关系更显著。
In order to study the impact of media attention on audit fees,the paper uses the data of Shanghai-Shenzhen A-share listed companies from 2013 to 2017.Then under the risk-oriented audit model,the paper utilizes insurance theory and cost-benefit principles to analyze the increase of audit risk when the audited customers were paid much media attention.In order to maintain its reputation and make up for the expected loss of audit failure,audit's firm will increase the risk premium requirement,expand the scope of audit,and thus increase the audit cost,which reveals the intrinsic relationship between media attention and audit fees.Through the test of the relationship between media attention and audit fees by means of multiple regression models,it is concluded that the media attention was significantly positively correlated with the audit fees,and the positive correlation between the media with large scale and the audit fees was more significant.
作者
赵新颖
ZHAO Xinying(School of Economics and Management,Xi'an Shiyou University,Xi'an,Shaanxi,710065,China)
出处
《西安石油大学学报（社会科学版）》
2020年第2期37-42,60,共7页
Journal of Xi’an Shiyou University:Social Science Edition
