上市公司审计费用率影响因素实证研究

本文运用回归分析技术对2002年我国证券市场A股年报审计费用率进行了实证研究。结果表明:影响年报审计费用率的因素有两类,一是上市公司的规模、处于微利区间的净资产收益率和处于保配区间的净资产收益率等直接影响因素,二是反映上市公司某些特征的流动比率、净资产收益率、应收账款在总资产中的比重等间接影响因素;资产负债率则表现为既直接与审计费用率相关,又通过资产规模间接与审计费用率相关;没有发现会计师事务所的规模、存货在总资产的比重对审计费用率的影响。

The Empirical Study on Determinants of the Ratio of Audit Fee to Asset Size of Listed Companies

Using method of regression analysis, this paper discusses the ratio of audit fee to asset size (ROF) and related variables ob- tained from 2002 annual reports about listed companies in Chinese A-share market. The research shows that ROF determinants have two kinds: one kind is direct, included the size of auditee, ROE between 0-1%, and ROE between 6-7%; the other kind is indirect, such as liquid ratio, ROE, and the ratio of the accounts receivable to total assets. The asset-liability ratio is a direct and indirect factor related to ROF. The study in this paper has not found the correla- tions between the size of CPA firm and ROF and between ratio of inventory to total assets and ROF.