财务重述与审计费用研究——基于中国A股上市公司的经验数据

摘要

For the listed companies on China's capital market, financial restatement caused by false, misleading or missing information is increasingly serious. There are close relations between financial restatement and audit fees, and accounting firm' reaction to the financial restatement phenomenon of listed company can be studied through the audit cost perspective. This paper takes A shares companies which had released financial report to supplement or correct announcement in 2007 -2009 years as the samples, discussing the relationship between financial restatement and audit fees, and whether the relationship will change because of different restatement types respectively from the longitudinal and transverse angle through the multiple linear regression. Results show that the accounting firm will charge higher audit fee for financial restatement company and will charge higher audit fee for core restatement than for other types of restatement announcement.%我国资本市场中上市公司因虚假性、误导性或者遗漏信息导致的财务重述日益严重。财务重述与审计费用关系密切,通过审计费用视角可以研究会计师事务所对上市公司财务重述现象的反应。以2007-2009年财务年报发布补充或更正公告的A股公司作为实证样本,通过多元线性回归,分别从纵向和横向角度研究财务重述与审计费用之间关系,以及这种关系是否会因重述类型有异。研究结果表明,会计师事务所会对财务重述公司调高审计费用,针对核心重述收取的审计费用明显高于其他类型重述公告。