李 伟1,缪 晴1,唐 洋1,王小倩2,乔玉辉1.富豪榜会影响审计收费吗?——基于上市公司的经验证据[J].南京审计学院学报,2019,(6):
富豪榜会影响审计收费吗?——基于上市公司的经验证据
  
DOI:
中文关键词:  胡润百富榜  审计费用  盈余管理  媒体关注  会计信息质量  公司风险  审计风险
英文关键词:Hurun Rich List  audit fees  earnings management  media attention  accounting information quality  company risk  audit risk
基金项目:国家自然科学基金项目(71672090;71340026);2014年“南开大学百名青年学科带头人培养计划”项目
作者单位
李 伟1,缪 晴1,唐 洋1,王小倩2,乔玉辉1 1.天津商业大学 会计学院天津 3001342.天津市北辰区青光镇人民政府天津 300401 
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中文摘要:
      利用上市公司实际控制人登上“胡润百富榜”这一外生事件,实证研究了上榜影响审计收费的两条路径:(1)盈余管理路径。公司上榜后,为规避政治成本进行了向下的盈余管理,使得其会计信息质量下降,审计风险提高,最终导致审计收费增加。(2)媒体关注路径。公司上榜后,媒体关注度增加,公司风险增加,审计风险随之提高,审计收费增加。从登上富豪榜这一外部因素研究了对审计收费的影响,为审计收费的研究提供了新的视角,同时使我们进一步理解了上市公司实际控制人登上富豪榜的经济后果。
英文摘要:
      Using the exogenous event that the actual controllers of listed companies are listed on the “Hurun Rich List”,this paper empirically studies the two paths that the listing affects audit fees:(1) Earnings management path. After the companies are on the list,downward earnings management is conducted to avoid political costs,which results in a decline in the quality of corporate accounting information and an increase in audit risk, which ultimately leads to an increase in audit fees.(2)Media attention path. After they are on the list,the companies receive more attention from the media and the risk of business elevates,which lead to the increase of audit risk,thus more audit fees are needed.This paper studies the impact of the external factors of the rich list on audit fees,which provides a new perspective for the research of audit fees,and makes us further understand the economic consequences of the actual controllers of listed companies on the rich list.
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