资本化的研发费用与审计收费关系研究——来自A股上市公司2007—2017年的经验证据
|
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.
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
[1]Simuic.The pricing of audit services:theory and evidence[J].Journal of Accounting Research,1980(1):161-190.
[2]Liu Z,Ouyang B.Research and development intensity and audit fees[J].Journal of Business Economics & Finance,2014(3):36-48.
[3]Krishnan G V,Wang C.Are capitalized software development costs informative about audit risk?[J].Accounting Horizons,2014(1):39-57.
[4]Cheng J C,Lu C C,Kuo N T.R&D capitalization and audit fees:Evidence from China[J].Advances in Accounting Incorporating Advances in International Accounting,2016(35):39-48.
[5]邓芳,游柏祥,陈品如.企业信息化水平对审计收费的影响研究[J].审计研究,2017(1):78-87.
[6]樊瑞炜,傅宏宇.我国审计费用影响因素研究及未来趋势[J].中国注册会计师,2017(6):55-61.
[7]贾士林.研发支出资本化审计浅析[J].中国注册会计师,2015(3):105-108.
[8]宗文龙,王睿,杨艳俊.企业研发支出资本化的动因研究——来自A股市场的经验证据[J].中国会计评论,2009(4):439-454.
[9]李晓冬,路红兵,缪秋莲.盈余管理视域下研发支出资本化影响因素研究[J].会计之友,2014(30):76-80.
[2]Liu Z,Ouyang B.Research and development intensity and audit fees[J].Journal of Business Economics & Finance,2014(3):36-48.
[3]Krishnan G V,Wang C.Are capitalized software development costs informative about audit risk?[J].Accounting Horizons,2014(1):39-57.
[4]Cheng J C,Lu C C,Kuo N T.R&D capitalization and audit fees:Evidence from China[J].Advances in Accounting Incorporating Advances in International Accounting,2016(35):39-48.
[5]邓芳,游柏祥,陈品如.企业信息化水平对审计收费的影响研究[J].审计研究,2017(1):78-87.
[6]樊瑞炜,傅宏宇.我国审计费用影响因素研究及未来趋势[J].中国注册会计师,2017(6):55-61.
[7]贾士林.研发支出资本化审计浅析[J].中国注册会计师,2015(3):105-108.
[8]宗文龙,王睿,杨艳俊.企业研发支出资本化的动因研究——来自A股市场的经验证据[J].中国会计评论,2009(4):439-454.
[9]李晓冬,路红兵,缪秋莲.盈余管理视域下研发支出资本化影响因素研究[J].会计之友,2014(30):76-80.