9838 
71792008年全球金融危机和2015年我国股市的大幅波动凸显了股价崩盘风险的重大研究价值，现有研究主要关注了股价崩盘风险的动因，而忽视了对其经济后果的直接检验。本文从审计费用角度研究股价崩盘风险的经济后果，旨在探讨审计师在审计决策时是否以及如何使用客户股价崩盘风险这一信息。研究发现，公司股价崩盘风险越高，审计师收取的审计费用越高，这表明审计师在做出审计决策时的确考虑股价崩盘风险信息；并且，公司股价崩盘风险与审计费用的正向关系在公司为国企、未完成股权分置改革、审计师规模较大以及公司所处地区市场化程度较高时更显著。进一步研究发现，公司股价崩盘风险越高，审计师花费的审计时间越长，这表明公司股价崩盘导致增加的审计费用包含了对审计努力的价格补偿。本文的研究结果表明，股价崩盘存在明显的溢出效应，会影响审计师的审计定价决策。这从审计师角度丰富了股价崩盘风险经济后果的相关研究。
公司股价崩盘风险影响审计费用吗？
摘要
参考文献
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引用本文
褚剑, 方军雄. 公司股价崩盘风险影响审计费用吗？[J]. 外国经济与管理, 2017, 39(9): 83–97.
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