被审计单位受到行政处罚对审计师决策的影响

The Impact of Administrative Punishment on Auditor’s Decision

摘要: 以2012~2021年受到证监会处罚的上市公司为研究对象，采用固定效应模型，从审计质量和审计收费两个维度，实证研究了被审计单位受到行政处罚对审计师决策的影响。研究结果显示：被审计单位受到行政处罚促进了审计师提高审计质量和审计收费，进一步分析发现，相较于国有企业，非国有企业受到行政处罚对审计师提高审计质量的影响更加明显，审计收费则无差异。研究结论拓展了证监会处罚经济后果的研究范围，为政府机构未来制定相关政策提供参考以及经验。

Abstract: Taking listed companies punished by China Securities Regulatory Commission (CSRC) from 2012 to 2021 as the object of the research, the fixed-effect model is adopted to empirically study the impact of administrative punishment on auditor decision-making from two dimensions of audit quality and audit fees. The findings are as follows: administrative punishment of auditees promotes auditors to improve audit quality and audit fees. Further research shows that compared with state-owned enterprises, administrative punishment of non-state-owned enterprises has a more significant impact on auditors to improve audit quality, while the audit fees have no difference. The conclusion extends the research scope of the economic consequences of CSRC’s punishment, and provides refer-ence and experience for the government to make relevant policies in the future.