营商环境与审计收费
Business Environment and Auditing Fees
王湘君 1侯德帅 2丁言豪3
作者信息
- 1. 北京石油化工学院,北京 102617
- 2. 首都经济贸易大学,北京 100070
- 3. 中国人民大学,北京 100872
- 折叠
摘要
营商环境是影响企业发展的关键外部因素,但尚不确定会对企业审计收费产生何种影响.研究发现,营商环境优化可以促进法律体系和金融市场建设并降低市场准入,使得企业对高质量审计服务需求上升,进而推动审计收费的上涨,故营商环境优化与审计收费之间存在显著正相关关系.进一步研究发现,营商环境对审计收费的增长作用在国有企业、代理成本高、分析师跟踪密切、媒体关注度高的公司当中表现得更为显著.结果表明,政府不仅需要考虑政策对企业的直接影响,还应该关注金融市场中其他主体对营商环境优化与企业关系的影响.
Abstract
Business environment is a key external factor on the development of firms,but the impact on firms'auditing fees stays uncertain.Research results indicates that business environment can be im-proved through promoting the elaboration on legal system and financial market as well as lowering the bar of entering markets.In this way,corporates'demand on high-quality service grows,thus the auditing fees.Thus,there is a positive correlation between optimizing business environment and auditing fees.Further studies show that the incremental in auditing fees caused by business environment improvement can be more significant in firms which are SOEs,with higher agency costs,closely tracked and followed by ana-lysts and network media.The research implicates,when making policies,other entities in financial market should also be considered besides direct influence of policies on companies.
关键词
营商环境/审计收费/审计服务需求/市场准入Key words
Business environment/Auditing fees/Auditing service demand/Market entrance引用本文复制引用
基金项目
北京市高等教育学会面上项目(MS2023300)
中国资产评估协会2023-2024年资产评估行业青年研究项目()
北京石油化工学院教育教学改革与研究重点项目(ZD202204002)
出版年
2024
NETL
NSTL
维普
万方数据