对冲会计、IFRS 9 和审计费用:来自中国的证据

Jin Jiang, Rui Ye
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摘要

本研究使用 2016-2021 年中国非金融企业样本数据,记录了对冲会计的使用与审计费用之间的正相关关系,并发现《国际财务报告准则第 9 号》(IFRS 9)的新要求有助于缓解这种正相关关系。渠道分析表明,新的对冲会计要求减轻了收益波动性和应计管理,从而降低了审计费用。此外,《国际财务报告准则第 9 号》实施后,大型审计公司、市场化水平较高地区的公司以及公司治理较好的公司的审计费用降幅更大。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Hedge accounting, IFRS 9, and audit fees: Evidence from China
Using data for 2016–2021 on a sample of Chinese non‐financial firms, this study documents a positive association between the use of hedge accounting and audit fees and finds that the new requirements under International Financial Reporting Standards 9 (IFRS 9) help mitigate this positive relationship. Channel analyses show that the new hedge accounting requirements mitigate earnings volatility and accruals management, which results in audit fee reductions. Further, the post‐IFRS 9 audit fee decrease is greater among large audit firms, firms in regions with higher marketisation levels and firms with better corporate governance.
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