提升产业链供应链韧性是构建新发展格局的重要环节。在供应链不稳定性加大的背景下,审计师如何识别并应对企业供应商结构变动所带来的风险是值得研究的重要问题。本文研究发现,当企业的供应商结构变动越大时,审计收费显著更高。机制分析表明,供应商结构的较大变化使审计师感知到企业更强的盈余管理动机和更高的经营风险,投入了更多精力,进而提高了审计收费。异质性分析发现,当会计师事务所规模较大、企业供应商结构变动的合理性较低及企业受媒体关注度较高时,供应商结构变动与审计收费间的正相关关系更为明显。进一步地,更高的审计收费减少了企业与各利益相关方因供应商结构变化较大而产生的信息不对称,从而降低了股价同步性、缓解了投资者的负面情绪。总之,本文研究表明,为应对企业供应商结构变动带来的审计风险,审计师提高了审计收费。本文从供应链视角为审计定价机制提供了新的经验证据,丰富了审计经济后果的相关研究。
供应商结构变动与审计费用
摘要
参考文献
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引用本文
袁梦, 王钟阳, 周涛, 等. 供应商结构变动与审计费用[J]. 外国经济与管理, 2025, 47(12): 97-112.
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