高质量审计师的团队溢出效应:来自审计收费的证据
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国家社会科学基金重点项目(23AGL012);中南财经政法大学中央高校基本科研业务费专项研究生科研创新平台项目(202511409)


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    摘要:

    审计具有天然的团队属性,审计师执业活动深受审计团队的影响。基于此,以2014—2021年A股上市公司为研究样本,从审计收费视角分析和检验了高质量审计师在审计团队互动中对其他审计师产生的溢出效应。研究发现,高质量审计师会促使审计团队中的其他审计师显著降低审计收费。机制检验表明,审计效率的提高和审计风险的降低是审计收费下降的重要原因,即高质量审计师会促使团队成员审计师“提质降费”。进一步研究发现,当审计市场竞争较为激烈、审计品牌价值较低、高质量审计师网络中心度较高以及审计团队中高质量审计师比重较大时,团队成员审计师降低审计收费的倾向更加显著。

    Abstract:

    Audit inherently possesses a natural team attribute, and auditors’ professional activities are significantly influenced by their audit teams. Based on this premise, this study analyzes and examines the spillover effects of high-quality auditors on other auditors within audit team interactions from the perspective of audit fees. The research findings indicate that high-quality auditors induce a significant reduction in audit fees charged by other auditors in the team. Mechanism tests reveal that the improvement in audit efficiency and the reduction in audit risk are key reasons for the decrease in audit fees, suggesting that high-quality auditors prompt their team members to “enhance quality and reduce fees”. Further research shows that the reduction in audit fees charged by team members is more pronounced when market competition is intense, the brand value of the audit firm is relatively low, the centrality of high-quality auditors within the network is high, and the proportion of high-quality auditors in the audit team is larger.

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刘圻,周志远,钟梅花.高质量审计师的团队溢出效应:来自审计收费的证据[J].南京审计大学学报test,2025,22(4):34-43

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  • 在线发布日期: 2025-07-11
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