This paper constructs a research framework for auditor behavior mechanisms. Based on the 2014-2021 annual data of A-share listed companies,this paper investigates the influence of economic policy uncertainty on auditor behavior. The following conclusions were drawn :the economic policy uncertainty has a positive impact on audit fees and audit quality,and audit inputs play an intermediary role in this process. Further research found that management shareholding can enhance the positive impact of economic policy uncertainty on auditor behavior ;the fee premium charged by auditors to SOEs is lower than that of non-SOEs,but the quality of their audits does not decrease ;the size of accounting firms plays a heterogeneous role in the impact of economic policy uncertainty on auditor behavior,and when economic policy uncertainty rises,the audit fees of relatively small firms increase more,and the audit quality is improved to a greater extent.
维普
万方数据