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1847完善的法律和制度体系是经济健康发展的基础保障。2019年新《证券法》的颁布，是规范资本市场参与主体行为法律基础建设的重要举措。然而，作为专业的企业信息鉴证主体，审计师是否会据此调整审计收费水平，优化其审计行为以提升审计服务质量，该问题尚未得到学界的关注。文章基于新《证券法》颁布后的法律基础建设视角，选取2016—2021年沪深A股上市公司作为研究样本，考察新《证券法》实施对审计师收费行为的影响。研究发现，新《证券法》实施能够显著提高审计师服务收费水平。其中，审计市场集中度的降低和惩戒风险的提高是二者间的潜在作用机制。同时，在证交所问询、中注协约谈以及媒体关注等资本市场监督主体的协同配合下，新《证券法》实施对审计收费水平的影响效果会呈现出更强的显著性。文章检验了新《证券法》在规范审计师行为方面的有效性，研究结论对于认真贯彻执行新《证券法》、持续优化审计服务市场秩序、有效防控审计风险、促进资本市场有效性的提升具有重要的现实意义。
法律基础建设与审计收费——来自新《证券法》的证据
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郭飞, 李鑫, 王亮. 法律基础建设与审计收费——来自新《证券法》的证据[J]. 上海财经大学学报, 2024, 26(2): 80-94.
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