上市公司的法律风险与审计费用的实证研究

发布时间：2018-01-14 05:02

本文关键词：上市公司的法律风险与审计费用的实证研究　出处：《东岳论丛》2014年11期 　论文类型：期刊论文

【摘要】：上市公司在日常运营中,因未依法或依据合同的规定进行权力行使及义务履行,从而引起各种诉讼及纠纷,继而给公司在经济和声誉方面造成损害。会计师事务所发现上市公司风险较高时,为了出具更客观的审计意见,就需要更多数量、更高质量的注册会计师来提供审计服务,并延长审计时间,由此,会计师事务所可能向上市公司收取更高的审计费用来弥补这些支出;此外,上市公司受到的违规处分及仲裁、诉讼等微观视角的法律风险还会对公司形象产生不利影响、对公司的融资能力和公司的声誉造成严重的损害,会计师事务所对此类公司出具的审计意见稍有偏差,就会损害相关信息使用者的利益,这将会加大注册会计师的诉讼风险,会计师事务所为了规避风险,必然索取一定的风险补偿。事实是否如此,会计师事务所是否对不同风险等级的上市公司索取不同的审计费用?本文以2012年上证A股的上市公司为研究样本,从诉讼、仲裁及重大违规处分方面验证上市公司的法律风险对审计费用的影响。结果表明,上市公司的法律风险对审计费用有着显著的正向影响,上市公司的法律风险越大,审计费用就越高;同时也验证了上市公司发生的诉讼、仲裁及重大违规处分的次数越多,会计师事务所收取的审计费用也就越多。
[Abstract]:Listed companies in the daily operations, because of the provisions of law or not according to the contract for the exercise of power and obligation, litigation and dispute caused thereby, and then to the company in the economic and reputational damage. The accounting firm found that higher risk of listed companies, in order to provide a more objective audit opinion, we need more quantity, more high the quality of the registered accountants to provide audit services, audit and extend the time, therefore, the accounting firm may charge higher audit fees to the listed companies to make up for these expenses; in addition, illegal punishment and arbitration of listed companies by the legal risk of litigation will have an adverse impact on the micro perspective of corporate image, the company's financing capacity and the company's reputation and caused serious damage, the accounting firm slight deviation of such company audit, will damage the relevant information The interests of the users, this will increase the risk of litigation of CPA and accounting firms in order to avoid risks, must obtain certain risk compensation. In fact the case, whether the accounting firms of different risk levels of listed companies for different audit fees? In 2012 Shanghai A shares of listed companies as research samples, from litigation, legal effect the risk of arbitration and major illegal punishment verification of listed companies on the audit fee. The results show that the legal risk of listed companies has a significant positive effect on audit fees, the legal risk of listed companies is bigger, the audit fee is higher; at the same time also verify the listed company litigation, arbitration and the number of major violations dispose of the accounting firm's audit fees, charges are also more.

【作者单位】：山东财经大学;
【基金】：国家社科基金(13BGL026) 山东省自然科学基金项目(ZR2013GM006)资助
【分类号】：D920.0;F832.51;F239.4
【正文快照】： 法律风险不仅可以体现出上市公司管理运营的水平,还可以看出其公司的治理情况,因此常被视作公司风险的指向标。法律风险越大,公司审计报表中出现重大错报风险的概率就越高,会计师事务所不得不面对由此所引发的的民事赔偿、行政处分甚至是法律诉讼的威胁,这会直接加大审计的成

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