上市公司盈余管理与审计费用的关系研究

盈余管理程度高和低的上市公司会对审计费用有不同的支付行为，即盈余管理程度高的上市公司会支付较高的审计费用收买注册会计师，而注册会计师也会被收买；盈余管理程度低的上市公司认为没有必要支付高的费用收买注册会计师。注册会计师为了降低盈余管理所带来的风险，增加了审计成本，进而提高了审计收费；同时，注册会计师对盈余管理程度高的上市公司给予了更多的关注。

Research into the relation between surplus nagement and audit fees in listed companies

Surplus management degrees make listed companies pay different audit fees. Namely, the listed companies with high surplus management degree will pay high audit fees to buy chartered accountants and chartered accountants will be bought, while the listed companies with low surplus management degree consider it unnecessary to pay high fees to buy chartered accountants. In order to lower the risk of surplus management, chartered accountants increase audit cost and consequently raise audit fees. Meanwhile, chartered accountants pay more attention to the listed companies with high surplus management degree.