异常审计费用、企业创新与审计质量
Abnormal audit fees, corporate innovation, and audit quality
ES评分 0
| DOI |
10.12208/j.aif.20250010 |
| 刊名 |
Advances in International Finance
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| 年，卷(期) |
2025, 7(1) |
| 作者 |
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| 作者单位 |
东北电力大学 吉林省吉林市,东北电力大学 吉林省吉林市
|
| 摘要 |
上市企业财务造假和审计失败案件仍多次频发出现且有长期性、复杂性，提高审计质量成为稳定经济发展的迫切需求，本文以我国沪深A股上市公司2014— 2023年的数据为样本，实证检验企业创新、审计质量和企业创新间的关系。研究发现：异常审计费用对审计质量的不利影响显著，企业进行创新行为带来的经济效益，在缓解异常费用对审计质量的影响中发挥重要作用。
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| Abstract |
Financial fraud and audit failure cases of listed companies continue to occur frequently and have long-term and complex characteristics. Improving audit quality has become an urgent need for stable economic development. This article uses data from Chinese A-share listed companies in Shanghai and Shenzhen from 2014 to 2023 as samples to empirically test the relationship between corporate innovation, audit quality, and corporate innovation. Research has found that abnormal audit fees have a significant adverse impact on audit quality, and the economic benefits brought by innovative behavior of enterprises play an important role in mitigating the impact of abnormal fees on audit quality.
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| 关键词 |
异常审计费用；审计质量；企业创新
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| KeyWord |
Abnormal audit fees; Audit quality; Enterprise innovation
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| 基金项目 |
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| 页码 |
53-57 |
胡景睿*,张宏婧.
异常审计费用、企业创新与审计质量 [J].
国际金融进展.
2025; 7; (1).
53 - 57.