摘要
本文通过采用文献研究与实证研究相结合的方法,探讨了A股上市公司资本化的研发费用与审计费用之间的关系。经过实证研究得出,对A股上市公司而言,资本化的研发费用与审计费用存在显著正相关关系,资本化的研发费用越多,审计收费越高。同时,还研究了企业规模对二者之间的关系产生的影响,规模越大的公司,资本化的研发费用与审计费用之间的正相相关关系越明显。关于资产负债率、速动比率、审计意见等控制变量与审计收费之间的关系与之前学者的研究基本一致,也得到了证明。
This paper explores the relationship between the R&D expenses of capitalization of A-share listed companies and audit fees by combining literature research and empirical research. Empirical research shows that for A-share listed companies, there is a significant positive correlation between capitalized R&D expenses and audit fees. The more capitalized R&D expenses, the higher the audit fees. The paper also studies the impact of firm size on the relationship between the two: the larger the company, the more positive the correlation between capitalized R&D expenses and audit fees. The relationship between the control variables such as asset-liability ratio, quick-moving ratio, audit opinion and audit fees in the paper is basically consistent with previous scholars' research and has also been proved.
引文
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