会计学院知识库

在百年未有之大变局的背景下，企业面临的外部市场环境变化无常，客户、 供应商、竞争对手、监管部门等各方的行为都有可能引发企业面临较大的不确定 性风险。较高的环境不确定性不仅会导致企业的业绩大幅波动，而且会增加管理 层的道德风险，使外部投资者难以评估管理层的业绩。审计作为资本市场独立的 第三方，在增强市场透明度，维护资本市场的有效运行方面发挥着重要作用。审 计收费是审计师与企业之间的经济纽带，已有研究表明，审计收费受到多重因素 的影响，可以从更综合的角度传递有关企业风险的信息。目前学者们主要从企业 自身角度分析了环境不确定性带来的影响，只有少数学者将环境不确定性作为调 节变量，从审计角度考察了环境不确定性带来的影响。因此，为弥补现有研究的 不足，本文将建立环境不确定性和审计收费的直接联系，实证考察环境不确定性 对审计收费的影响及其影响机制，并探讨环境不确定性和供应链关系的交互作用。

基于此目的，本文首先对审计收费、环境不确定性和供应链关系的相关文献 进行阐述，然后以此为基础，针对环境不确定性如何影响审计收费进行理论推导， 并提出两条影响路径：审计投入和审计风险溢价，并进一步分析了环境不确定性 和供应链关系对审计收费的交互作用。在实证分析部分，本文选取了 2007—2022 年沪深 A 股上市公司作为研究样本，对本文提出的假设进行实证检验。研究结果 显示，环境不确定性与审计收费显著正相关，且上述两条路径均成立。同时，企 业与上下游企业间建立的关系会对上述作用产生影响。当企业建立较为集中和稳 定的供应链关系时，有助于削弱不确定性环境对审计收费产生的正向影响。企业 与上下游伙伴间较长的地理距离则会增强这一正向影响。此外，企业若存在较高 水平的信用融资，则表明企业与上下游之间的关系较为紧密，这也有助于削弱环 境不确定性对审计收费的正向作用。

本文研究的理论意义在于丰富了有关环境不确定性、审计收费、供应链关系 的文献。现实意义在于为企业及企业的利益相关者在当前的环境背景下提供了一 个评价企业风险的新角度，也为审计师的风险评估工作提供了依据。

In the context of unprecedented changes in a century, the external market environment faced by enterprises is unpredictable, and the unpredictable behavior of customers, suppliers, competitors, regulatory authorities and other subjects may lead to greater uncertainty risks for enterprises. On the one hand, a high degree of environmental uncertainty will lead to the performance fluctuations of enterprises; on the other hand, it will provide opportunities for the management to hide the facts of their unethical behaviors and poor management, which will increase the difficulty for external investors to evaluate the performance of the management and the value of the company. As an independent third party of the capital market, audit plays an important role in enhancing market transparency and maintaining the effective operation of the capital market. Audit fees are the economic link between auditors and enterprises. Previous studies have shown that audit fees are affected by multiple factors and can convey information about enterprise risks from a more comprehensive perspective. At present, scholars mainly analyze the impact of environmental uncertainty from the perspective of enterprises themselves, and only a few scholars take environmental uncertainty as a moderating variable to investigate the impact of environmental uncertainty from the perspective of audit. Therefore, in o rder to make up for the shortcomings of existing studies, this paper will establish a direct relationship between environmental uncertainty and audit fees, empirically investigate the impact of environmental uncertainty on audit fees and its impact mechanism, and observe the interaction between environmental uncertainty and supply chain relations.

Based on this purpose, the author first elaborates relevant literatures on audit fees, environmental uncertainty and supply chain relations, then theoretically deduces how environmental uncertainty affects audit fees, and puts forward two impact paths: The interaction of environmental uncertainty and supply chain relationship on audit fees is further analyzed. In the empirical analysis part, the author selects the A-share listed companies from 2007 to 2022 as study samples to test the hypothesis proposed in this paper. The results show that environmental uncertainty has a significant positive correlation with audit fees, and the above two paths are valid. At the same time, the relationships established between enterprises and upstream and downstream enterprises will have an impact on the above effects. When enterprises establish a more centralized and stable supply chain relationship, it helps to weaken the positive impact of uncertain environment on audit fees. Longer geographical distances between firms and upstream and downstream partners reinforce this positive effect. In addition, if an enterprise has a high level of credit financing, it indicates that the enterprise has a close relationship with the upstream and downstream, which also helps to weaken the positive effect of environmental uncertainty on audit fees. The theoretical significance of this study is to enrich the literature on environmental uncertainty, audit fees and supply chain relations. The practical significance is to provide a new Angle for enterprises and their stakeholders to evaluate enterprise risk under the current environmental background, and also provide a basis for auditors' risk assessment work.

The theoretical significance of this study is to enrich the literature on environmental uncertainty and audit fees. The practical significance is to provide a new Angle for enterprises and their stakeholders to evaluate enterprise risk under the current environmental background, and also provide a basis for auditors' risk assessment work.