审计师是否会向客户收取更高的b区块链投资审计费用？

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation Pub Date : 2025-06-07 DOI:10.1016/j.intaccaudtax.2025.100707

Jean Jinghan Chen , Lingyu Huang , Jason Zezhong Xiao , Haoyu Zhang

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引用次数: 0

摘要

本研究考察了客户100亿美元投资对审计费用的影响。利用2015-2019年a股中国上市公司的样本，我们发现b区块链投资与审计费用之间存在正相关关系，采用b区块链的客户公司比只投资该技术的客户公司更强。我们的渠道分析进一步表明，审计费用的增加源于客户事务所审计风险的增加以及审计师在审计计划和执行方面的更大努力。区块链投资与审计费用之间的正相关关系被审计公司广泛的信息技术（IT）经验削弱，并因对客户区块链活动的大量外部关注而加强。我们的结果是稳健的电池内生性和其他稳健性检查。这项研究为颠覆性技术与外部审计师实践之间的相互作用提供了新的视角，正如审计费用所反映的那样。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Do auditors charge clients with higher audit fees for blockchain investments?

This study examines the impact of clients’ blockchain investments on audit fees. Using a sample of A-share Chinese listed firms spanning the 2015–2019 period, we find a positive association between blockchain investments and audit fees, which is stronger for client firms that have adopted blockchain than those that have only invested in this technology. Our channel analysis further reveals that higher audit fees stem from the increase in client firms’ audit risk and the greater effort in audit planning and execution by the auditors. The positive association between blockchain investments and audit fees is attenuated by audit firms’ extensive information technology (IT) experience and is intensified by considerable external attention to clients’ blockchain activities. Our results are robust to a battery of endogeneity and other robustness checks. This research casts new light on the interactions between disruptive technologies and external auditor practices, as reflected in audit fees.

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来源期刊

Journal of International Accounting Auditing and Taxation BUSINESS, FINANCE-

CiteScore

4.50

自引率

3.80%

发文量

期刊介绍： The Journal of International Accounting, Auditing and Taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. The journal''s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Submissions are expected to make a contribution to the accounting literature, including as appropriate the international accounting literature typically found in JIAAT and other primary US-based international accounting journals as well as in leading European accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.