经济政策不确定性对审计收费的影响——基于风险承担的中介作用

The Impact of Economic Policy Uncertainty on Audit Fees—Based on the Mediating Role of Risk Tolerance

摘要: 中国正面临复杂多变的环境，为应对挑战，实现我国共同富裕目标，促进我国经济可持续发展，政府不断出台新的经济政策，在各个方面作出调整，我国的经济发展水平较之前有很大程度的提升，但同时新政策给企业带来了挑战。从企业所承担的审计费用出发，本文以2014~2023年中国A股上市公司为研究对象，实证研究中国经济政策不确定对审计收费的影响以及作用机制。研究发现，经济政策不确定提高了企业风险承担水平，进而使企业负担更多的审计费用，进一步研究发现，独立董事比例越高，经济政策不确定性和审计费用的正相关关系越显著。

Abstract: China is currently confronted with a complex and volatile environment. To address these challenges, achieve the goal of common prosperity in our country, and promote sustainable economic development, the government has continuously introduced new economic policies and made adjustments in various aspects. As a result, China’s economic development level has significantly improved compared to before. However, at the same time, the new policies have brought challenges to enterprises. Starting from the auditing fees borne by enterprises, this paper takes Chinese A-share listed companies from 2014 to 2023 as the research object to empirically study the impact of economic policy uncertainty on audit fees and its mechanism of action. The research finds that economic policy uncertainty increases the risk-taking level of enterprises, thereby causing enterprises to bear more audit fees. Further research reveals that the higher the proportion of independent directors, the more significant the positive correlation between economic policy uncertainty and audit fees.