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2019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
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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.
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