企业创新绩效对审计收费的影响研究

Study on the Influence of Enterprise Innovation Performance on Audit Charge

摘要: 本文以2010~2017年我国A股上市公司为研究样本，构建多元线性回归模型进行实证检验，并通过替换变量进行稳健性测试，实证研究创新绩效对审计收费的影响。本研究旨在探讨企业创新绩效与审计费用之间的关系，并分析企业创新绩效对审计费用的影响。通过多元回归分析企业创新绩效与审计费用之间的关联，在控制其他可能影响因素的情况下，发现企业创新绩效与审计费用之间存在显著的正向关系。这表明企业创新绩效的提高将会导致审计费用的增加，这可能是由于创新活动增加了企业的风险和不确定性，进而增加了审计工作的复杂性和难度，从而推动审计费用的上升。

Abstract: In this paper, taking China’s A-share listed companies from 2010 to 2017 as the research sample, multiple linear regression models are constructed for empirical testing, and the robustness test is conducted through replacement variables to empirically study the impact of innovation performance on audit fees. This study aims to explore the relationship between enterprise innovation performance and audit expenses, and to analyze the influence of enterprise innovation performance on audit expenses. Through multiple regression analysis between enterprise innovation performance and audit cost, a significant positive relationship between enterprise innovation performance and audit expense was controlled for other possible influencing factors. This indicates that the improvement of enterprise innovation performance will lead to the increase of audit costs, which may be due to the innovation activities increasing the risk and uncertainty of enterprises, which will increase the complexity and difficulty of audit work, thus promoting the increase of audit costs.