商誉、经营风险与审计收费——来自上市公司的经验证据

Goodwill, Operational Risk and Audit Fee—Empirical Evidence from Listed Companies

摘要: 基于2012~2021年中国沪深A股上市公司样本，探讨了商誉对于审计收费的影响和作用机理。研究结果表明，商誉与审计收费正相关。作用机制分析发现，当企业处于经营风险较高的情况下，商誉对审计收费的正向效应得到显著增强。进一步深入分析发现，商誉减值会计处理以及商誉减值政策出台对于审计收费产生影响：商誉减值能够正向显著地影响审计收费、同时《商誉减值》政策出台后，对于计提商誉减值的企业，审计师将更多审计资源投入风险较高的领域从而收取更高的审计费用。此研究对于商誉审计具有借鉴意义。

Abstract: Based on the sample of A-share listed companies in Shanghai and Shenzhen from 2012 to 2021, the influence and mechanism of goodwill on audit fee were discussed. The findings suggest that goodwill is positively correlated with audit fee. The mechanism analysis shows that when the enterprise is in a high business risk, the positive effect of goodwill on audit fee is significantly enhanced. Further in-depth analysis shows that the accounting treatment of goodwill impairment and the introduction of goodwill impairment policy have an impact on audit fee: goodwill impairment can positively and significantly affect audit fee, and after the introduction of the “Goodwill Impairment” policy, auditors will invest more audit resources in higher risk areas and charge higher audit fee for enterprises that provide for goodwill impairment. This study is of reference for goodwill auditing.