光华讲坛

主题：Organization Capital and Audit Fees Around the World

（世界各地的组织资本和审计费用）

主讲人：Xuan Sean Sun

主持人：西南财经大学会计学院 陈磊 副教授

时间：2019年12月10日（周二）上午10：30—12：00

地点：柳林校区通博楼D301学术报告厅

主办单位：会计学院 科研处

主讲人简介：

Massey University在读博士生，研究领域包括 Auditing, International Accounting, Corporate Governance, Financial Reporting Quality, and Corporate Social Responsibility

内容提要：

We examine whether auditors consider organization capital in audit pricing decisions. Utilizing an international sample from 40 countries spanning the period from 2001-2017, we find that firms with high levels of organization capital pay high audit fees: a finding that is consistent with both the risk- and the agency-based arguments for audit pricing. Additionally, our results indicate that the positive relationship between organization capital and audit fees is reinforced in firms with pronounced business risks and agency problems, whereas it is relatively weak in countries with protective employment legislation. Our study contributes to the voluminous literature on the determinants of audit fees by showing that auditors price the risks related to clients’ intangible assets, especially those embodied in a firm’s key talents. Our study also contributes to the scarce literature on the effects of organization capital in international markets.

我们研究审计师在审计定价决策中是否考虑组织资本。利用2001-2017年间40个国家的国际样本，我们发现组织资本水平高的公司支付高审计费用：这一发现与基于风险和机构的审计定价论据一致。此外，我们的研究结果表明，在具有明显商业风险和代理问题的公司中，组织资本与审计费用之间的正相关关系得到了加强，而在具有保护性就业立法的国家中，这一关系相对较弱。我们的研究为大量关于审计费用决定因素的文献做出了贡献，它表明审计人员对与客户无形资产有关的风险，特别是那些体现在公司关键人才身上的风险进行定价。我们的研究也为国际市场上有关组织资本效应的文献提供了参考。