主题 审计费用与客户监管风险Audit Fees and Client Regulatory Exposure
活动时间 2025年10月28日（周二）下午14：00-17：00
活动地址 文济楼404
主讲人 单耀文教授，悉尼科技大学会计学系
主持人 罗勇根副教授，探花视频
主办单位 探花视频
嘉宾简介
单耀文，悉尼科技大学会计学系教授，现任澳大利亚及新西兰会计与金融协会(AFAANZ)联席主席。研究领域包括资本市场研究、公司治理、会计选择与披露、管理层薪酬等。单教授已在国际顶尖期刊发表论文50余篇，包括The Accounting Review、Review of Accounting Studies、Contemporary Accounting Research、Journal of Corporate Finance、Journal of Banking and Finance、Abacus、Accounting and Finance以及Australian Journal of Management等。他目前担任Australian Accounting Review和Accounting Research Journal的联席主编，同时任Accounting and Finance、Australian Journal of Management、Journal of International Accounting, Auditing and Taxation的副主编。
讲座简介
强化监管可以遏制企业不当行为并降低商业风险；然而，这也很可能给公司带来额外的成本和不确定性，从而阻碍经济增长和生产率提升。本研究考察了企业面临的联邦监管对审计定价的影响。研究发现，监管暴露强度与审计费用之间存在显著的负相关关系。监管暴露强度较高的公司，其内部控制更为健全，财务报告的品质更高，且诉讼风险较低，这意味着审计风险有所降低。进一步的分析显示，对于“四大”审计机构的客户、财务状况受限的公司、信息不确定性较高的公司以及拥有更强外部监督机制的公司来说，监管暴露的影响更为显著。此外，我们还发现，审计费用的降低并非源于审计工作的减少。总体而言，我们的研究结果凸显了合规在降低审计风险方面的积极作用，以及监管者与审计师之间积极的协同效应。
Intensive regulation can deter corporate misbehavior and mitigate business risk; however, it also likely imposes additional costs and uncertainties on corporations, thereby hindering economic growth and productivity. This study examines the effect of firms’ exposure to federal regulations on audit pricing. The findings reveal a significant negative association between regulatory exposure intensity and audit fees. Companies with higher regulatory exposure intensity have stronger internal controls, exhibit higher financial reporting quality, and lower litigation risk, implying a reduction in audit risk. Further analysis shows that the effect of regulatory exposure is more pronounced for clients of Big 4 auditors, financially constrained firms, firms with higher levels of information uncertainty, and those with stronger external monitoring mechanisms. Additionally, we find that the lowered audit fee is not attributed to reduced audit efforts. Overall, our results highlight the beneficial role of regulatory compliance in mitigating audit risks and the positive synergy between regulators and auditors.
