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The puzzling association between inventory and auditor pricing in China
The puzzling association between inventory and auditor pricing in China
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摘要：
The theory of audit pricing suggests that audit fees are positively associated with areas of higher inherent risk. Inventory is commonly cited as one such area, and many Western studies have reported a positive association between inventory and audit fees. However, most Chinese studies have reported a significant negative association. This study finds that this puzzling association is attributable to Chinese auditors charging a significant discount on the opening balance of inventory, whereas their U.S. counterparts charge a significant premium. Meanwhile, we show that opening-balance inventory is associated with higher inherent risk both in China and the U.S. On the other hand, both Chinese and U.S. auditors charge a significant discount on the net increase in inventory as of the current year end, and we show that this is associated with lower inherent risk. Therefore, Chinese auditors appear to underreact to the inherent risk associated with opening-balance inventory, which helps explain the puzzling negative association between inventory and audit fees in China.
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| 篇名 | The puzzling association between inventory and auditor pricing in China | ||
| 来源期刊 | 中国会计学刊:英文版 | 学科 | 经济 |
| 关键词 | INVENTORY AUDIT FEES Inherent risk China | ||
| 年，卷（期） | 2018,（4） | 所属期刊栏目 | |
| 研究方向 | 页码范围 | 351-366 | |
| 页数 | 16页 | 分类号 | F239.4 |
| 字数 | 语种 | ||
| DOI | |||
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研究主题发展历程
节点文献
INVENTORY
AUDIT
FEES
Inherent
risk
China
研究起点
研究来源
研究分支
研究去脉
引文网络交叉学科
相关学者/机构
期刊影响力
中国会计学刊：英文版
主办单位：
香港城市大学
中山大学
出版周期：
季刊
ISSN：
1755-3091
CN：
开本：
出版地：
邮发代号：
创刊时间：
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出版文献量（篇）
268
总下载数（次）
5
总被引数（次）
0
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