2547 
2270表外融资问题一直受到学术界和实务界的广泛关注，会计准则制定机构近年来积极行动，不断将更多的表外融资表内化。表外融资入表对企业的日常经营与财务决策具有重大影响，也给审计工作带来了巨大挑战。基于新租赁准则实施的背景，文章以2019—2021年我国A股上市公司为样本，研究表外融资入表对企业审计收费的影响。表外融资入表可能通过增加审计师学习成本、提高审计风险使审计收费增加，也可能通过提高会计信息质量、降低审计风险使审计收费减少。实证检验发现，企业实行表外融资入表会使审计收费提高。进一步研究表明，这一现象在非国有企业和由国际“四大”审计的企业中更为显著。通过探究具体路径发现，表外融资入表对审计收费的影响来自对审计工作量及审计风险的影响，其中，对审计风险的影响程度更大。文章的研究丰富了表外融资入表的经济后果和审计收费影响因素的相关文献，对于上市公司、会计师事务所和监管部门更好地理解实行表外融资入表的成本效益具有重要的参考价值。
表外融资入表会影响审计师定价决策吗？——来自新租赁准则实施的证据
摘要
参考文献
2 陈胜蓝, 马慧. 会计师事务所行业专长、声誉与规模经济性的传递效应[J]. 审计研究, 2013, (6).
6 李青青. 试析表外融资对企业财务状况的影响[J]. 财会学习, 2018, (14). DOI:10.3969/j.issn.1673-4734.2018.14.161
7 梁日新, 李英. 年报文本语调与审计费用——来自我国A股上市公司的经验数据[J]. 审计研究, 2021, (5). DOI:10.3969/j.issn.1002-4239.2021.05.012
16 王雄元, 王鹏, 张金萍. 客户集中度与审计费用: 客户风险抑或供应链整合[J]. 审计研究, 2014, (6).
18 夏宁, 蓝梦, 郑雅瑗. 高管断裂带与审计费用[J]. 审计研究, 2020, (3).
19 许晓芳, 陆正飞. 我国企业杠杆操纵的动机、手段及潜在影响[J]. 会计研究, 2020, (1). DOI:10.3969/j.issn.1003-2886.2020.01.010
20 许晓芳, 陆正飞. 企业杠杆、杠杆操纵与经济高质量发展[J]. 会计研究, 2022, (6).
21 徐晓彤, 李淑慧. 客户年报负面语调与供应商企业审计费用[J]. 审计研究, 2021, (4). DOI:10.3969/j.issn.1002-4239.2021.04.003
22 叶建芳, 何开刚, 杨庆, 等. 不可核实的商誉减值测试估计与审计费用[J]. 审计研究, 2016, (1).
23 余应敏, 黄静, 李哲. 业财融合是否降低审计收费?——基于A股上市公司证据[J]. 审计研究, 2021, (2). DOI:10.3969/j.issn.1002-4239.2021.02.005
24 袁秋辰. 商业银行表外资产会计信息披露及风险监管研究[J]. 中国管理信息化, 2019, (14).
25 张天舒, 黄俊. 金融危机下审计收费风险溢价的研究[J]. 会计研究, 2013, (5). DOI:10.3969/j.issn.1003-2886.2013.05.012
26 张旺峰, 张兆国, 杨清香. 内部控制与审计定价研究——基于中国上市公司的经验证据[J]. 审计研究, 2011, (5).
27 张玉. 我国企业表外融资的财务问题分析[J]. 财经界, 2019, (17).
28 郑建明, 孙诗璐. 税收征管与审计费用——来自“金税三期”的准自然实验证据[J]. 审计研究, 2021, (4).
29 Brooks M, Hairston S, Harter C. Does manager ability influence the classification of lease arrangements?[J]. Journal of Applied Accounting Research,2020,21(1):19–37.
30 De George E T, Ferguson C B, Spear N A. How much does IFRS cost? IFRS adoption and audit fees[J]. The Accounting Review,2013,88(2):429–462. DOI:10.2308/accr-50317
31 DeAngelo L E. Auditor size and audit quality[J]. Journal of Accounting and Economics,1981,3(3):183–199. DOI:10.1016/0165-4101(81)90002-1
33 Dhaliwal D, Lee H S G, Neamtiu M. The impact of operating leases on firm financial and operating risk[J]. Journal of Accounting, Auditing & Finance, 2011, 26(2): 151-197.
34 Durocher S, Fortin A. Proposed changes in lease accounting and private business bankers' credit decisions[J]. Accounting Perspectives,2009,8(1):9–42. DOI:10.1506/ap.8.1.2
35 Dye R A, Glover J C, Sunder S. Financial engineering and the arms race between accounting standard setters and preparers[J]. Accounting Horizons,2015,29(2):265–295. DOI:10.2308/acch-50992
36 Feng X, Lütkebohmert E, Xiao Y J. Wealth management products, banking competition, and stability: Evidence from China[J]. Journal of Economic Dynamics and Control,2022,137:104346. DOI:10.1016/j.jedc.2022.104346
37 Gao P Y, Jiang X. The economic consequences of discrete recognition and continuous measurement[J]. Journal of Accounting and Economics,2020,69(1):101250. DOI:10.1016/j.jacceco.2019.101250
38 Houston R W, Peters M F, Pratt J H. Nonlitigation risk and pricing audit services[J]. AUDITING:A Journal of Practice & Theory,2005,24(1):37–53.
39 Kim J B, Liu X H, Zheng L. The impact of mandatory IFRS adoption on audit fees: Theory and evidence[J]. The Accounting Review,2012,87(6):2061–2094. DOI:10.2308/accr-50223
40 Kraft P. Rating agency adjustments to GAAP financial statements and their effect on ratings and credit spreads[J]. The Accounting Review,2015,90(2):641–674. DOI:10.2308/accr-50858
41 Lim S C, Mann S C, Mihov V T. Do operating leases expand credit capacity? Evidence from borrowing costs and credit ratings[J]. Journal of Corporate Finance,2017,42:100–114. DOI:10.1016/j.jcorpfin.2016.10.015
42 Lin H L, Yen A R. The effects of IFRS experience on audit fees for listed companies in China[J]. Asian Review of Accounting,2016,24(1):43–68. DOI:10.1108/ARA-02-2014-0028
43 Paik D G, Van Der Laan Smith J, Lee B B, et al. Are leases substitutes or complements to debt? Insights from an analysis of debt covenants[J]. Review of Accounting and Finance,2020,19(3):339–361. DOI:10.1108/RAF-05-2019-0106
44 Schallheim J, Wells K, Whitby R J. Do leases expand debt capacity?[J]. Journal of Corporate Finance,2013,23:368–381. DOI:10.1016/j.jcorpfin.2013.09.004
45 Segura A, Zeng J. Off-balance sheet funding, voluntary support and investment efficiency[J]. Journal of Financial Economics,2020,137(1):90–107. DOI:10.1016/j.jfineco.2020.02.001
46 Sengupta P, Wang Z. Pricing of off-balance sheet debt: How do bond market participants use the footnote disclosures on operating leases and postretirement benefit plans?[J]. Accounting & Finance,2011,51(3):787–808.
47 Simunic D A. The pricing of audit services: Theory and evidence[J]. Journal of Accounting Research,1980,18(1):161–190. DOI:10.2307/2490397
48 Wieczynska M. The "big" consequences of IFRS: How and when does the adoption of IFRS benefit global accounting firms?[J]. The Accounting Review,2016,91(4):1257–1283. DOI:10.2308/accr-51340
49 Xiao T S, Geng C X, Yuan C. How audit effort affects audit quality: An audit process and audit output perspective[J]. China Journal of Accounting Research,2020,13(1):109–127. DOI:10.1016/j.cjar.2020.02.002
50 Zhang S S, Liu C. State ownership and the structuring of lease arrangements[J]. Journal of Corporate Finance,2020,62:101597. DOI:10.1016/j.jcorpfin.2020.101597
引用本文
房星彤, 叶建芳, 陈昕怡. 表外融资入表会影响审计师定价决策吗？——来自新租赁准则实施的证据[J]. 上海财经大学学报, 2024, 26(1): 139-152.
导出参考文献，格式为：
