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2199本文利用上海证券交易所强制要求相关行业上市公司按季度披露经营数据这一政策变化，构建双重差分（DID）模型对季度经营信息披露与审计收费的关系进行检验。研究发现，季度经营信息披露后，审计师对公司的审计收费显著降低。机制检验表明，审计收费下降的现象更可能出现在季度经营信息披露前审计投入和审计风险较高的公司中。截面研究进一步发现，季度经营信息中披露产销量指标的公司、能力较弱的事务所审计的公司及民营企业的审计收费下降更为显著。本文的研究结论说明，季度经营信息披露这一非财务信息监管创新对审计市场带来了积极的溢出影响，从外部监管视角为审计市场变革提供了重要启示。
季度经营信息披露与审计收费——非财务信息披露监管创新的溢出效应研究
摘要
参考文献
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引用本文
刘珍瑜, 李璇, 刘浩. 季度经营信息披露与审计收费——非财务信息披露监管创新的溢出效应研究[J]. 外国经济与管理, 2024, 46(5): 104-119.
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