非审计服务对审计质量的影响及异质性分析
The Impact of Non-Audit Services on Audit Quality and Heterogeneity Analysis

随着会计师事务所非审计业务收入的增加，国内外审计失败案例层出不穷。非审计业务对审计质量的影响已成为人们普遍关注的话题。以中国A股上市的15003条公司数据为样本，对非审计服务与审计质量的关系进行了实证研究，用非审计服务费用衡量非审计服务，财务报表重述衡量审计质量，研究结果表明，企业非审计收费显著提升了财务重述。进一步分析中，按照审计师独立性和分析师关注度异质性对样本分别进行分组验证，结果发现非审计服务费用对审计师独立性较低的及分析师关注度较低的样本存在更为显著的影响。
With the increase of non-audit service income for accounting firms, numerous audit failure cases have emerged both domestically and internationally. The impact of non-audit services on audit quality has become a topic of widespread concern. Using a sample of 15,003 listed companies in China’s A-share market, this study conducted an empirical study on the relationship between non-audit services and audit quality, measuring non-audit service fees as a proxy for non-audit services and financial statement restatement as a proxy for audit quality. The study found that non-audit fees significantly increased financial statement restatement. Further analysis showed that non-audit service fees had a more significant impact on auditors with lower independence and analysts with lower attention.