目录
摘 要 4
ABSTRACT 5
引言
第二章 文献综述 7
2.1审计定价研究 7
2.2供应链特征研究 8
2.3供应链特征对审计费用的影响 9
2.4文献评述 11
第三章 理论分析与研究假设 12
3.1研究假设 12
3.1.1供应链集中度与审计费用 12
3.1.2上市公司供应链稳定性与审计费用 13
第四章 研究设计 14
4.1样本选择和数据来源 14
4.2变量定义与模型构建 14
4.2.1被解释变量 14
4.2.2解释变量 15
4.2.3控制变量 15
第五章 实证检验结果与分析 17
5.1描述性统计 17
5.2独立样本T检验 19
5.3相关性分析 20
5.4多元回归分析 22
5.4.1供应链集中度与审计费用的多元回归分析 22
5.4.2供应链稳定性与审计费用的多元回归分析 25
5.5进一步分析 28
5.6稳健性检验 30
第六章 结论与建议 33
致 谢 35
供应链特征对审计定价的影响——以A股制造业企业为例
摘 要
供应商和客户作为企业供应链中的重要环节分别从采购与成本、销售与收入等方面对企业的经营风险、财务风险等风险水平产生重要影响，而现代审计基于风险导向在审计前需要全面了解被审计单位的经营环境和风险状况，因此企业的供应链特征会对其审计费用产生影响。在此基础上，本文以2013年至2019年全部A股制造业企业为研究样本，基于供应商和客户两端，分别从集中性、稳定性等特征角度来探索企业供应链特征与审计定价之间的关系及其影响机制。研究表明，上市公司供应链集中度特征能反向作用于审计费用，供应链稳定性特征亦与审计费用负相关，并且上述相关关系在企业聘用非四大会计师事务所时更为显著。根据实证结果，本文也为上市公司和会计师事务所双方提出了注重供应链管理、统筹风险考虑等 *51今日免费论文网|www.51jrft.com +Q: ^351916072^ 
合理建议。
The Impact of Supply Chain Characteristics on Audit Fees ——A Case Study of AShare Manufacturing Companies
ABSTRACT
Suppliers and customers, as important links in a companys supply chain, have an important impact on the companys operational risk, financial risk and other risk levels from the aspects of procurement and cost, sales and Revenue. At the same time, because modern audit is based on the principle of risk orientation, the internal and external environment and risk of the auditee are taken into account by the auditor.Therefore, the characteristics of a company’s supply chain will affect its audit fees.Based on the data sample of Ashare listed manufacturing companies from 2013 to 2019,this paper explores the relationship between supply chain characteristics and audit pricing from the perspective of concentration and stability.The results show that the supply chain concentration characteristics of listed companies can adversely affect audit fees, and the characteristics of supply chain stability are also negatively correlated with audit fees. The above correlation is more significant when enterprises employ “NonBigFour” accounting firms.Based on the research results, this article also provides reasonable suggestions for companies and accounting firms to focus on supply chain management and overall risk considerations.

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