企业盈余管理行为对审计收费的影响——基于2010年上市公司的数据分析

摘要

A lot of scholars have begun to study influence factors of auditing fees in efforts to provide reasonable theoretical bases to our country＇ s auditing fees since auditing fee of listed companies have been requested to disclose. There are many influence factors of auditing fee. This paper mainly focuses on impact of earning management on auditing fees. Based on controlling relevant variables influencing auditing fees, this paper applies statistical software to analyze the data about the listed companies in 2010 year and found out that the degree of earning management and auditing fees are positively related; the stronger earning man- agement is, the more auditing fees are. More and more studies have began to analysis the factors that effect the auditing fees after the.%自上市公司的审计费用成为要求公布的信息以来,大量的学者开始研究审计收费的影响因素问题,以试图为我国审计收费的合理定价提供理论依据。审计费用的影响因素有很多,本文主要基于盈余管理对审计费用的影响方面进行研究。在控制相关影响审计收费变量的基础上,通过利用统计分析软件对2010年上市公司的数据进行分析发现：上市公司的盈余管理的程度与审计费用存在着正相关的关系;盈余管理的程度越高,审计收费就越高。