【摘要】 本文以2007—2015年金融业上市公司为研究对象,实证检验了公允价值计量对审计收费的影响。研究发现:公允价值计量的资产和负债与审计收费显著正相关;相比于第一层次公允价值计量的资产,第二、三层次公允价值计量的资产对审计收费的正向影响更显著;两类公允价值变动对审计收费的影响不同——计入当期净利润的公允价值变动对审计收费没有明显影响,而计入其他综合收益的公允价值变动与审计收费显著正相关。研究结果支持了资产规模和可能承担的风险是影响审计收费的两个主要因素的观点;而审计师对计入净利润和计入其他综合收益公允价值变动的不同风险溢价要求,可能是因为审计师增加成本对公允价值计量的资产、负债的价值公允性的检验,直接降低了管理层利用计入净利润的公允价值变动操纵盈余的风险,但难以直接降低管理层通过真实盈余管理,利用计入其他综合收益的公允价值变动调节盈余的风险。更多还原

【Abstract】 Based on the financial listed companies from 2007 to 2015, this paper empirical examines the influence of fair value measurement on audit fees. It draws the conclusions as follows. Fair-valued assets and liabilities are positively correlated with audit fees. The positive association between audit fees and fair-valued assets using Level 2 and Level3 inputs is greater than its positive association with fair-valued assets using Level 1 inputs. These conclusions show that asset size and risk taken by auditors are two main factors that affect audit fees. The effects of two types of changes in the fair value on audit fees are different. Changes in the fair value reported in other comprehensive incomes have significantly positive effect on audit fees, but changes in the fair value reported in net profit have no significant effect on audit fees. Auditor’s identification to the value of fair-valued assets and liabilities directly reduces the risk of earnings management through changes in the fair value reported in net profit, but it is difficult to directly reduce the risk of the real earnings management through changes in fair value reported in other comprehensive incomes.更多还原