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本文运用2007~2015年沪深两市所有A股非金融类上市公司数据,实证检验了股价崩盘风险对审计时滞和审计收费的影响。研究发现:股价崩盘风险越高的公司,其审计时滞越长,表明股价崩盘风险较高的公司需要审计师投入更多的努力,实施更多的审计程序;股价崩盘风险越高的公司,其审计收费并不高,甚至呈现较低水平,这意味着审计师并没有感知到高崩盘风险客户对其自身成本、风险的正向促进作用,因此没有要求成本补偿和风险溢价。
Based on the data of all the A-share listed non-financial companies in Shanghai and Shenzhen from 2007 to 2015, this paper empirically tests the impact of the stock price crash risk on audit lag and audit fees. The research shows that the higher the risk of stock price crash, the longer the audit lag, the higher the risk of stock price crash requires auditors to invest more efforts to implement more auditing procedures; the higher the stock price crash risks, The audit fee is not high or even low, which means that the auditor does not perceive the customer with a high risk of collapse as a positive contributor to its own costs and risks and therefore does not require cost compensation and risk premium.