作者：孙红，罗俊
关键字：关键词：会计准则变革，审计定价
摘要/Abstract
本文以中国新会计准则变迁为契机，从实证的角度研究了会计准则变革对于审计费用的影响。结果发现，新会计准则执行后，审计费用显著增加，且该显著增加可以由准则差异来解释。其实践意义在于，研究发现会计准则变迁除了导致增大资本成本，降低会计盈余的价值相关性等间接的暂时性成本外，也有提高审计费用这一直接成本。
This paper investigates the effect of adopting IFRS in China on the pricing of audit services. Our result shows that the audit fees increases significantly .The further results shows that the absolute value of adjustment item between the two accounting regimes has significant positive effect on the increase of audit fees.