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題名:審計費用信息隱藏與審計質量--基於審計獨立性和投資者感知視角的研究
書刊名:會計研究
作者:張俊生湯曉建曾亞敏
出版日期:2017
卷期:2017(8)
頁次:88-93+95
主題關鍵詞:審計費用審計意見購買審計質量審計獨立性盈餘反應系數
原始連結:連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:3
  • 點閱點閱:2
根據證監會的規定,上市公司應當在年度報告中披露支付給會計師事務所的報酬。然而,我國每年仍有一定數量的公司沒有按照規定披露審計費用。為此,本文從審計獨立性和投資者感知審計質量兩個視角分析審計收費信息隱藏情境下的審計質量。研究發現:(1)如果上市公司不披露審計費用信息,那么會弱化可控應計與非標審計意見之間的正向關系,這意味著不披露審計費用可能會有損審計獨立性;(2)不披露審計費用的公司所披露的超預期盈余的盈余反應系數較低,即投資者對這類公司的感知審計質量較低。
The CRSC requires the listed companies to disclose audit fees in their annual financial reports,but there are still some companies do not disclose the information of audit fees.Therefore,this paper examines the relation between non-disclosure of audit fees and audit quality.The results show that when firms have low earnings quality,non-disclosure of audit fees help firms to acquire clear audit opinion from auditors,which indicates that audit opinion shopping may happen.Moreover,although CRSC does to penalize these firms,investors still consider non-disclosure of audit fees as a negative behavior in the stock market.Specially,investors would cast a strong doubt on the reliability of earnings surprise on earnings announcement.
期刊論文
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