摘要
近年来上市公司诉讼风险不断攀升,对审计师决策行为的影响日益凸显。基于这一背景,系统探讨公司诉讼风险对审计决策的影响,分别研究公司诉讼风险对审计费用决策和审计意见决策的影响,并考察在诉讼风险冲击下审计费用决策和审计意见决策间的关系,同时结合我国制度背景,研究法律环境差异性对两种决策之间关系的影响。研究发现:公司诉讼风险越高,审计师收取正向异常审计费用的概率越高,出具非标准审计意见的可能性越大;审计费用策略和审计意见策略之间存在替代关系,即审计师倾向于在出具标准审计意见时收取正向异常审计费用作为风险补偿。进一步研究表明,在外部法律环境薄弱地区,审计费用决策和审计意见决策之间的替代关系更加显著。研究结论有助于合理解释和评价审计师的决策行为,对监管机构规范审计师的行为有着一定的启示意义。
In recent years,the litigation risk of listed companies is increasing,and its influence on auditor’s decision-making behavior is increasingly prominent.Based on this background,this paper systematically discusses the impact of corporate litigation risk on audit decision-making.This paper not only studies the impact of corporate litigation risk on audit fees decision-making and audit opinion decision-making,but also studies the relationship between audit fees decision-making and audit opinion decision-making under the impact of litigation risk.Combined with the background of Chin’s system,this paper studies the impact of legal environment differences on the relationship between the two decisions.It is found that the higher the litigation risk of a company,the higher the probability of auditors’charging positive abnormal audit fees,and the greater the possibility of issuing non-standard audit opinions on the part of auditors.There exists a substitution relation in auditor’s choices between charging more audit fees and issuing modified audit opinion,that is,auditors tend to charge positive abnormal audit fees as risk compensation when they issue standard audit opinions.Further research shows that in areas with weak external legal environment,the substitution relationship in auditor’s choices between charging more audit fees and issuing modified audit opinion is more significant.These conclusions above help us reasonably explain and evaluate the audit decisions made by auditors,and imply that regulatory authorities should take some measures to regulate auditors’auditing behavior.
作者
姜涛
尚鼎
JIANG Tao;SHANG Ding(College of Finance,Nanjing Agricultural University,Nanjing 210095,China)
出处
《南京审计大学学报》
CSSCI
北大核心
2020年第3期13-22,共10页
Journal of Nanjing Audit University
基金
教育部人文社会科学研究规划基金项目(19YJA630077)
南京农业大学中央高校基本科研业务费人文社会科学基金项目(Y0201600523,SKCX2015011)。
关键词
诉讼风险
审计决策
审计意见
异常审计费用
法律环境
审计费用决策
审计意见决策
litigation risk
audit decision
audit opinion
abnormal audit fees
legal environment
audit fees decision-making
audit opinion decision-making
