会计信息可比性对审计费用影响研究

Research on the Impact of Comparability of Accounting Information on Audit Costs

摘要: 本文选取2009~2022年我国A股上市公司为研究样本，实证检验会计信息可比性对审计收费的影响，从信息质量角度探究了其对外部审计决策的影响。实证检验发现会计信息可比性越高，企业的审计收费越低。进一步研究发现，国有产权属性会增强会计信息可比性与审计收费的负向关系，企业董事会规模扩大也会增强会计信息可比性与审计收费的负向关系。研究结论丰富了提高会计信息质量的经济后果和审计收费影响因素研究，对于推动企业提高会计信息质量，增加会计信息可比性具有重要的参考意义。

Abstract: This study selects A-share listed companies in China from 2009 to 2022 as research samples to empirically examine the impact of accounting information comparability on audit fees, and explores its influence on external audit decisions from the perspective of information quality. Empirical tests have found that the higher the comparability of accounting information, the lower the audit fees for companies. Further research reveals that state ownership enhances the negative relationship between accounting information comparability and audit fees, and the enlargement of the board of directors also strengthens the negative relationship between accounting information comparability and audit fees. The research findings enrich the economic consequences of improving accounting information quality and the factors affecting audit fees, providing important reference significance for promoting companies to enhance accounting information quality and increase comparability.