摘要
以2016年年报披露关键审计事项的A+H股以及2017—2018年年报披露关键审计事项的A股上市公司为研究对象,运用中介效应检验方法,发现当企业诉讼风险较高时,审计师会选择披露更多的关键审计事项,进而导致审计收费的增加。进一步检验发现,仅仅在风险承担水平高、盈余管理水平高、股权集中度高的组别中,关键审计事项披露在诉讼风险与审计收费之间的发挥着中介效应。从关键审计事项这一新的视角检验了企业诉讼风险与审计收费之间的关系,明晰了企业诉讼风险对审计收费产生影响的机制,即关键审计事项披露作为企业诉讼风险影响审计收费的中介变量在风险披露方面发挥的作用。
Taking A+H shares which disclose key audit items in the annual report of 2016 and A-share listed companies in the annual report of 2017-2018 as the research objects,we use the intermediary effect test method,it is found that when the risk of enterprise litigation is high,auditors will choose to disclose more key audit items,which leads to the increase of audit fees.Further tests show that only in the groups with high risk-taking level,high earnings management level and high ownership concentration,disclosure of key audit items play an intermediary role between litigation risk and audit fees.This paper examines the relationship between corporate litigation risk and audit fees from a new perspective of key audit matters,and clarifies the mechanism of the impact of corporate litigation risk on audit fees,that is,the role of disclosure of key audit matters as an intermediary variable of corporate litigation risk affecting audit fees in risk disclosure.
作者
刘颖斐
张小虎
LIU Yingfei;ZHANG Xiaohu(School of Economics and Management,Wuhan University,Wuhan 430073,China)
出处
《审计与经济研究》
CSSCI
北大核心
2019年第6期33-45,共13页
Journal of Audit & Economics
基金
国家社会科学基金重大项目(18ZDA113)
国家自然科学基金2018面上项目(71872136)
教育部2018青年基金项目编号(18YJC630109)
湖北省科学技术厅2018软科学项目(2018ADC045)
