This paper takes the data of Chinese listed companies from 2010 to 2020, and empirically studies the impact of the new audit report criteria on the stickiness of audit expenses. The results show that the implementation of the new audit reporting standards has enhanced the downward stickiness of audit expenses, that is to say, it has enhanced the characteristics of "easy to rise and difficult to fall", making it more difficult for audit expenses to fall. To cope with it, listed companies need to minimize the negative impact of enhanced audit costs caused by the implementation of the new audit report standards, regulators should strengthen the supervision and management of audit service prices, the firms should formulate a reasonable pricing scheme to maintain a long-term relationship with customers while ensuring the quality of audit work.
Liu Yanghui
,
Ouyang Xuan
,
Chen Hong
,
Xu Danhua
. Study of the Influence of New Audit Reporting on the Stickiness of Audit Fees[J]. Finance & Economics of Xinjiang, 2021
, 0(6)
: 37
-45
.
DOI: 10.16716/j.cnki.65-1030/f.2021.06.004
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