公允价值计量影响了审计收费吗——来自金融业上市公司的经验证据

发布时间：2018-11-04 18:08

【摘要】：本文以2007—2015年金融业上市公司为研究对象,实证检验了公允价值计量对审计收费的影响。研究发现:公允价值计量的资产和负债与审计收费显著正相关;相比于第一层次公允价值计量的资产,第二、三层次公允价值计量的资产对审计收费的正向影响更显著;两类公允价值变动对审计收费的影响不同——计入当期净利润的公允价值变动对审计收费没有明显影响,而计入其他综合收益的公允价值变动与审计收费显著正相关。研究结果支持了资产规模和可能承担的风险是影响审计收费的两个主要因素的观点;而审计师对计入净利润和计入其他综合收益公允价值变动的不同风险溢价要求,可能是因为审计师增加成本对公允价值计量的资产、负债的价值公允性的检验,直接降低了管理层利用计入净利润的公允价值变动操纵盈余的风险,但难以直接降低管理层通过真实盈余管理,利用计入其他综合收益的公允价值变动调节盈余的风险。
[Abstract]:In this paper, the financial industry listed companies from 2007 to 2015 as the research object, empirical test of fair value measurement on audit fees. The results show that: the assets and liabilities measured by fair value have significant positive correlation with audit fees, and the assets measured by fair value at the second and third levels have a more significant positive impact on audit fees than those measured at the first level of fair value; The two kinds of fair value changes have different effects on audit fees. The change of fair value in the current period net profit has no obvious influence on audit fees, but the fair value changes including other comprehensive income are significantly positively related to audit fees. The results support the view that asset size and possible risks are the two main factors affecting audit fees; The different risk premiums required by auditors to account for changes in fair value of net profit and other combined income may be due to the increased cost of auditors testing the fairness of the value of assets and liabilities measured at fair value, It directly reduces the risk of management manipulating earnings by taking advantage of the change of fair value in net profit, but it is difficult to directly reduce the risk of management using the change of fair value to adjust earnings through real earnings management.
【作者单位】：湘潭大学商学院;
【基金】：湖南省教育厅基金项目“导入智能审计模式研究”(10C1257)
【分类号】：F239.4;F830.42;F832.3

【相似文献】