3251 
2206机器人被誉为“制造业皇冠顶端的明珠”，面向数字经济治理的重要需求，企业应用人工智能技术能否对外部审计师决策产生溢出效应成为当下亟待解决的重要议题。文章以2011—2019年中国A股制造业上市公司为样本，基于技术—经济范式理论和审计定价理论，探究了企业层面工业机器人应用与审计收费的关系。研究发现：企业工业机器人应用显著降低了审计收费水平，主要通过减少审计资源投入和缓解审计风险感知对审计收费产生抑制作用，特别是在劳动密集型、技术密集型和审计师任期较短的企业中更显著，而且机器人应用对异常审计收费的治理效果强于正常审计收费。研究结论对政府完善机器人产业政策、企业推进高端化智能制造以及审计师优化定价决策具有重要的借鉴意义。
工业机器人应用对审计收费的溢出效应——来自制造业上市公司的证据
摘要
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引用本文
杜亚光, 何瑛, 田马飞. 工业机器人应用对审计收费的溢出效应——来自制造业上市公司的证据[J]. 上海财经大学学报, 2023, 25(6): 104-118.
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