国际金融危机、审计费用溢价与审计质量

以2003-2017年我国A股上市公司为样本，考量当企业受到金融危机冲击时，审计费用与审计质量之间关系的变化。研究结果表明，金融危机期间存在审计费用溢价现象，然而更多的收费却伴随着审计质量的下降。研究结论对于在市场危机环境下进行审计风险管控和审计市场的规范具有一定的借鉴意义。

International Financial Crisis, Audit Fee Premium and Audit Quality

Using the unique sample of Chinese A share market from 2003~2017, this article investigates the effect of international financial crisis on audit fees and audit quality. The empirical findings show that during the period of international financial crisis, there are significant audit fee premium, and the higher audit fees accompanied by a significant decrease in audit quality. Our results have important practical implication on the regulation of audit market and audit fees in the financial crisis environment.