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Accounting Information Consistency and Audit Fees: Evidence from China

Asian academy of management journal of accounting and finance, 2023-11, Vol.19 (2), p.197-231 [Peer Reviewed Journal]

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Title:
Accounting Information Consistency and Audit Fees: Evidence from China
Author: Fan, Shaojun ; Zhang, Aikun
Is Part Of: Asian academy of management journal of accounting and finance, 2023-11, Vol.19 (2), p.197-231
Description: This article uses the financial data of China’s A-share listed companies from 2007 to 2020 and examines the impact of accounting information consistency on audit fees. The study finds that higher consistency is significantly associated with a firm’s lower audit fees after controlling for other factors. After the robustness test, the conclusion remains unchanged. The mechanism test finds that higher consistency reduces audit risks and thus reduces the company’s audit fees. Further research finds that the reducing effect of consistency on audit fees is significantly more apparent in companies with higher financial leverage. Overall, this article expands the research on the influencing factors of audit fees from the consistency perspective. The research conclusions have reference value for information users to use accounting information to supervise governance, improve the quality of financial statement disclosure, and reduce the company’s audit fees.
Language: English
Identifier: ISSN: 1823-4992
EISSN: 2180-4192
DOI: 10.21315/aamjaf2023.19.2.7
Source: DOAJ Directory of Open Access Journals

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