本文考察中國反腐敗如何影響審計定價。結果表明相比沒有政治關聯的公司,具有政治關聯的公司在2012年之后支付的審計費用提高了38%。反腐敗提高了與財務報告質量和經營不確定性相關的審計風險是其影響審計定價的重要渠道。橫截面測試結果表明當反腐敗的地區影響力較大、審計師議價能力較強時,反腐敗對審計定價的影響更大。而且,在2012年之后政治關聯公司的審計質量有所提高。本文結論有助于理解反腐敗對不同市場參與者的影響。

This paper examines how Chinese anti-corruption affects audit pricing.We find that auditors react to the increased auditing risk resulting from anti-corruption and charge higher audit fees to the politically-connected firms.Further,we find that the impact only exists when the influence of anti-corruption is larger or when auditors have greater bargaining powers.Finally,we also find that after anti-corruption,the DAC and the probability of issuing an unqualified opinion of politically-connected firms are reduced.Our findings provide further insight into effect of anti-corruption on auditors in audit pricing decisions.