公允价值变动会影响审计收费吗？——基于沪市A股上市公司的经验研究

Will Changes in Fair Value Affect Audit Fee? —A Study Based on the Experience of Shanghai A-share Listed Companies

中文关键词:  公允价值变动损益  审计收费  稳健性  十大会计师事务所

英文关键词:profit or loss on changes in fair value  audit fee  financial soundness  top 10 accounting firms

中文摘要:

      公允价值计量模式在提高会计信息相关性的同时,如何保证其可靠性是理论和实务界关注的焦点。外部审计对保障会计信息可靠性发挥着至关重要的作用,而审计收费在一定程度上反映了审计师的谨慎程度和审计力度。文章研究了2008—2010年沪市A股上市公司公允价值变动损益对审计收费的影响,发现公允价值变动损益绝对值越大,审计收费越高；公允价值变动损益的正负值对审计收费产生影响,公允价值变动损益为正值时其对审计收费的影响更加显著；由十大会计师事务所审计的公司,其公允价值变动损益对审计收费的影响显著高于非十大事务所审计的公司。

英文摘要:

      The fair value measurement model can improve the accounting information, at the same time how to ensure the reliability is the focus in both theory and practice. External audit plays a critical role in protecting the reliability of accounting information. Audit fee can reflect the conservatism of auditors and audit efforts. This paper studies the impact of profit and loss on changes in fair values upon the audit fees in the Shanghai A-share listed companies during the period from 2008 to 2010. It finds that the greater the absolute value of changes in fair values is, the higher the audit fees; positive and negative changes in fair values would impact audit fees:positive changes in fair values have a more significant impact on audit fees; the impact of changes in fair value upon audit fees are significantly higher in the company audited by top 10 accounting firms. 