上市公司审计师备案制改革对审计费用的影响研究

Research on the Impact of the Reform of the Filing System for Auditors of Listed Companies on Audit Fees

摘要: 备案制改革放松了上市公司审计市场准入资格要求，改变了上市公司审计市场竞争格局。选取2017~2022年A股上市公司为样本，探究备案制改革对上市公司审计费用的影响。研究发现：备案制改革显著提高了上市公司审计费用，其作用机制有两条路径，一是通过审计成本，二是通过审计风险补偿。进一步研究发现：备案制改革背景下法治化水平低的地区上市公司审计费用上升更快，同时“十大”会计师事务所的审计费用增加程度要小于“非十大”会计师事务所。

Abstract: The reform of the filing system has relaxed the qualification requirements for market access in the audit market for listed companies and altered the competitive landscape of this market. Taking A-share listed companies from 2017 to 2022 as samples, this study explores the impact of the reform of the filing system on audit fees for listed companies. The research findings reveal that the reform of the filing system significantly increases audit fees for listed companies, operating through two mechanisms: one is via audit costs, and the other is through audit risk premiums. Further research shows that, in regions with a lower level of legal development against the backdrop of the filing system reform, audit fees for listed companies rise faster. Additionally, the increase in audit fees for the “Big Ten” accounting firms is less than that for “non-Big Ten” accounting firms.