摘要
商誉减值始终是资本市场的重要关注点,且其通常存在较高风险。但目前商誉减值的审计质量存在较大的问题,审计费用作为影响审计质量的原因之一也会对商誉减值审计产生影响,故规范存在商誉减值的上市公司的审计定价是提升商誉减值审计质量的关键,而厘清商誉减值是如何影响上市公司的审计收费至关重要。基于此,本文选取2008-2021年中国上市公司的数据作为研究样本,实证检验商誉减值对审计费用的影响。研究发现:第一,相较于未发生商誉减值的上市公司,发生商誉减值损失的公司的审计费用会更高。第二,商誉减值损失的金额越高,审计费用就会越高,两者呈正相关关系。第三,商誉减值通过影响公司的代理风险、信息风险以及诉讼风险,进一步影响审计费用。本研究丰富了商誉减值和审计费用的相关研究,厘清商誉减值对审计费用的影响机理,同时为上市公司经营管理、市场监管者、会计师事务所以及投资者与债权人等提供理论与实证证据。
Goodwill impairment is always an important focus of the capital market and it has high risk,but there are big problems in the audit quality of goodwill impairment in the capital market.Besides,Audit lee as one of the reasons affecting the audit quality will also have an effect on the goodwill impairment audit.Therefore,to specify the audit pricing standards for listed companies with goodwill impairment is the key to improve the quality of goodwill impairment audit.So it is crucial to clarify how goodwill impairment affects the audit price of listed companies.Based on this,this article selects data of Chinese listed companies for 2008-2021 to empirically test the impact of goodwill impairment on audit expenses.The study found that:(1)Compared with listed companies without goodwill impairment,the audit expenses of companies with goodwill impairment loss will be higher.(2)The higher the amount of goodwill impairment loss,the higher the audit fee will be,and there is a positive correlation between the two variables.(3)Goodwill impairment will further affect the audit charges by affecting the company’s agency risks,information risks and litigation risks.The objective of this study is to enrich research on impairment of goodwill and audit fees,clarify the impact mechanism of goodwill impairment on audit fees,and provide theoretical and empirical evidence on the functioning and management of listed companies,market regulators,accounting firms,investors and creditors.
作者
倪古强
展鲁溪
Ni Guqiang;Zhan Luxi(School of Accounting,Zhejiang Gongshang University,Hangzhou 310000)
出处
《中国审计评论》
2023年第2期131-150,共20页
China Auditing Review
基金
国家青年自然科学基金项目(72102212)
作者简介
倪古强(1986-),男,山东潍坊人,浙江工商大学会计学院讲师,管理学博士,主要研究方向为会计与审计中的判断与决策;展鲁溪(2000-),女浙江宁波人,浙江工商大学会计学院2022级管理学学士,研究方向为会计与审计。
