外币债务融资与审计费用

当代财经 ›› 2021, Vol. 0 ›› Issue (10): 138-148.

• 现代会计 • 上一篇

外币债务融资与审计费用

原盼盼¹, 郭飞²

1.河南财经政法大学会计学院,河南郑州 450046;
2.中南财经政法大学会计学院,湖北武汉 430073

收稿日期:2021-04-09 修回日期:2021-06-25 出版日期:2021-10-15 发布日期:2021-10-14
通讯作者: 原盼盼,河南财经政法大学讲师,博士,主要从事公司财务与金融、独立审计理论与实务研究,联系方式ypplucky@126.com。
作者简介:郭飞,中南财经政法大学教授,博士生导师,博士,主要从事公司外汇风险管理研究。
基金资助:
国家社会科学基金一般项目“银行监管与会计监管协调下商业银行风险管理决策与信贷配置周期性研究”（20BJY029）

Foreign Currency Debt Financing and Audit Fees

YUAN Pan-pan¹, GUO Fei²

1. Henan University of Economics and Law, Zhengzhou 450046;
2. Zhongnan University of Economics and Law, Wuhan 430073, China

Received:2021-04-09 Revised:2021-06-25 Online:2021-10-15 Published:2021-10-14

摘要/Abstract

摘要： 近年来,中国企业外币债务融资规模不断增加,部分企业产生了外币债务融资风险。那么,这种风险会影响企业的审计费用吗?基于2014—2019年中国A股上市公司披露的外币债务融资相关信息,实证检验了公司外币债务融资对审计费用的影响。研究发现：外币债务融资规模越大,审计费用越高;公司经营风险和审计师投入是外币债务融资影响审计费用的中间渠道。进一步研究发现：人民币汇率波动越大,外币债务融资与审计费用之间的正相关关系越显著,但公司海外收入会弱化二者之间的正相关关系。

关键词: 外币债务融资, 审计费用, 经营风险, 审计投入

Abstract: In recent years, the scale of foreign currency debt financing of Chinese enterprises has been increasing, and some enterprises have generated foreign currency debt financing risks. Then, will this risk affect the enterprises' audit fees? Based on the information related to foreign currency debt financing disclosed by China's A-share listed companies from 2014 to 2019, this paper empirically tests the impact of corporate foreign currency debt financing on audit fees. The findings show that the larger the scale of foreign currency debt financing, the higher the audit fees will be. The corporate operating risks and auditor input are the intermediate channels through which foreign currency debt financing affects the audit fees. The results of further research show that the greater the volatility of the RMB exchange rate, the more significant the positive correlation between foreign currency debt financing and audit fees, but companies' overseas income will weaken the positive correlation between the two.

Key words: foreign currency debt financing, audit fee, operating risks, audit investment

中图分类号:

F239.42

原盼盼, 郭飞. 外币债务融资与审计费用[J]. 当代财经, 2021, 0(10): 138-148.

YUAN Pan-pan, GUO Fei. Foreign Currency Debt Financing and Audit Fees[J]. Contemporary Finance & Economics, 2021, 0(10): 138-148.

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外币债务融资与审计费用

Foreign Currency Debt Financing and Audit Fees

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