西安石油大学学报（社会科学版）2023，Vol.32Issue(6)：64-71,112,9.
证券交易所问询函、环境不确定性与审计收费
Stock Exchange Inquiry Letters,Environmental Uncertainty and Audit Fees
摘要
Abstract
Selecting the data of Shanghai and Shenzhen A-share listed companies from 2015 to 2021,this paper uses multiple regression model to study the impact of stock exchange inquiry letters on audit fees.The results show:the enterprises receiving the inquiry letter will face higher audit fees;environmental uncer-tainty will significantly enhance the positive impact of inquiry letters on audit fees;in non-Big Four audit companies,the positive impact of inquiry letters on audit fees is more remarkable.Suggestions are put forward to improve the quality of information disclosure and enhance the independence and professionalism of auditors.关键词
证券交易所问询函/环境不确定性/审计收费Key words
stock exchange inquiry letter/environmental uncertainty/audit fee分类
管理科学引用本文复制引用
张颖慧,李紫艳..证券交易所问询函、环境不确定性与审计收费[J].西安石油大学学报（社会科学版）,2023,32(6):64-71,112,9.基金项目
陕西省教育厅重点科学研究计划项目"农村数字普惠金融服务乡村振兴绩效评价研究"(21JZ044). （21JZ044）
