作者：孙红，朱凯，陈婧婧
关键字：正常性会计-应税利润差异；操纵性会计-应税利润差异；控股权性质；审计收费
摘要/Abstract
本文研究了不同控股权性质下，会计利润与应税所得差异对审计定价决策的影响。会计利润与应税所得的差异，不仅包含了会计准则和税法的固有差异，也反映了公司盈余管理的程度。因此，操纵性会计-应税利润差异越大，审计收费越高。研究结果支持了这一观点，进一步研究发现，与国有控股上市公司相比，民营控股上市公司的操纵性会计-应税利润差异越大，审计定价会更高。
We divide book-tax difference（BTD） into two parts： discretionary BTD and normal BTD, and investigate the impact of the two parts on audit pricing. The result suggests that the audit fee is positively associated with the discretionary BTD, which measures the degree of earnings management. Additionally, the impact of the discretionary BTD on the audit fee in the state-owned firms is different from that in the private firms. Specifically, the impact of discretionary BTD on the audit fee is larger in the private firms than the impact in the state-owned firms.