异常审计费用能衡量会计质量吗?——兼论如何解释审计费用残差

被引：2

作者：

陈丽英

机构：

[1] 上海对外经贸大学会计学院

来源：

上海对外经贸大学学报 | 2018年 / 25卷 / 03期

关键词：

异常审计费用; 会计质量; 重述;

D O I：

10.16060/j.cnki.issn2095-8072.2018.03.004

中图分类号：

F239.4 [各类审计];

学科分类号：

1202 ; 120201 ;

摘要：

本文探讨了一种全新的基于审计费用衡量会计质量的方法。已有衡量会计质量的方法多是以已实现盈余及其要素来检验,本文加入对事前审计风险的考虑,检验了异常审计费用与会计质量的关系。研究发现,较高的异常审计费用预示着公司会计质量较差,可以作为现有衡量指标的替代方法。此外,本文从异常审计费用对重述的预测价值入手,探讨了审计费用的残差如何解释的问题。研究结果验证了成本观,即审计费用残差是审计师从事高风险业务所付出的额外审计努力的回报,而非审计师独立性受损的租金。

引用

页码：37 / 50

页数：14

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