审计师与客户的分歧，审计师的辞职，以及后续审计师收取的审计费用

Q4 Business, Management and Accounting

Journal of Applied Business Research Pub Date : 2020-01-01 DOI:10.19030/jabr.v36i1.10321

Dongliang Lei, Yu Zhou, Yakun Wang

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引用次数: 3

摘要

本文研究了审计客户分歧披露对审计师辞职和后续审计师收取审计费用的影响。通过对2003-2016年期间审计师变动的匹配样本，我们发现审计师辞职往往伴随着审计师与客户之间的分歧。我们还发现，当四大会计师事务所与客户意见相左时，他们更有可能辞职。此外，我们还证明，对于与其前任审计师存在分歧的公司，继任审计师收取更高的审计费用。相对于非四大会计师事务所，四大的后继会计师事务所对存在分歧的事务所收取更高的审计费用。

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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Auditor-Client Disagreements, Auditor Resignations, And Audit Fees Charged By Successor Auditors

This paper investigates the effects of auditor-client disagreement disclosure on auditor resignations and audit fee charged by successor auditors. Using a matched sample of auditor changes over the period 2003-2016, we find that auditor resignations are more often accompanied by auditor-client disagreements. We also find that Big 4 auditors are more likely to resign from their engagements when they disagree with their clients. Further, we document that successor auditors charge higher audit fees for firms that have disagreements with their predecessor auditors. Relative to non-Big 4 auditors, Big 4 successor auditors charge even higher audit fee for disagreement firms.

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来源期刊

Journal of Applied Business Research Business, Management and Accounting-Business and International Management

CiteScore

0.60

自引率

0.00%

发文量

期刊介绍： The Journal of Applied Business Research (JABR) welcomes articles in all areas of applied business and economics research. Both theoretical and applied manuscripts will be considered for publication; however, theoretical manuscripts must provide a clear link to important and interesting business and economics applications. Using a wide range of research methods including statistical analysis, analytical work, case studies, field research, and historical analysis, articles examine significant applied business and economics research questions from a broad range of perspectives. The intention of JABR is to publish papers that significantly contribute to these fields.