作 者: ;
机构地区: 中南财经政法大学会计学院
出 处: 《科学决策》 2009年第8期10-16,共7页
摘 要: 本文选取了2002年至2003年在深圳证券交易所上市的779家公司作为研究样本,研究了潜在错报风险、信息透明度与审计定价的关系。研究发现,对于存在担保的公司,审计收费显著更高,而信息披露透明高的公司,则审计收费显著更低。这一研究结果表明,潜在错报风险高的公司,审计收费更高,注册会计师根据公司潜在风险的高低,收取了风险溢价。 The article investigates relationship between latent misstatement risk, information transparency and audit fees in Shenzhen Stock Exchange use the sample 779 listed companies from 2002 to 2003. The research result show that these is a greater increase in audit fees for the companies with a warrant, but these is greater decrease in audit fees for the companies with higher information transparency. The result imply that latent misstatement risk is higher, audit fees is higher, the CPA firm have a premium on audit risk from the underlying risk level of the listed companies.