摘要
本文选取2012-2014年深市A股上市公司的数据,分析了环境不确定性和上市公司股权特征对审计费用的影响,研究表明:环境不确定性越高,审计费用会越高;而上市公司股权集中度与审计费用呈现正相关,注册会计师对国有性质上市公司的审计收费要低于非国有上市公司;在面临环境不确定风险时,国有上市公司因环境不确定性导致的审计费用增加幅度要低于非国有上市公司。
This paper selected 2012-2014 Shenzhen main board listed company data, researching the relationship between environmental uncertainty、ownership characteristics and audit fees. The results show that: Environmental uncertainty and audit fees are positively related,the listed company ownership concentration and audit fees are positively correlated, the audit fees charged by the certified public accountant to the audit fees of the state-owned listed corporation are lower than the non- state owned shares. In the face of uncertainty in the environment, compared with non state-owned companies, the state-owned companies' audit fees increased are lower.
出处
《财会通讯（下）》
北大核心
2016年第3期8-11,129,共4页
Communication of Finance and Accounting
关键词
环境不确定性
股权结构
股权性质
审计费用
Environmental uncertainty
Ownership structure
Equity nature
Audit fees
