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Enterprise innovation and audit pricing: An evidence study from China's A-share listed companies

Enterprise innovation and audit pricing: An evidence study from China's A-share listed companies

Li Zhang ^1,2, Wunhong Su ^2,3, Shanqiu Liu ¹

Li Zhang ^1,2, Wunhong Su ^2,3, Shanqiu Liu ¹

¹School of Accounting, Guangzhou Huashang College, Guangzhou, China.
²International College, Krirk University, Bangkok, Thailand.
³School of Accounting, Hangzhou Dianzi University, Hangzhou, China.

⁰School of Accounting, Guangzhou Huashang College, Guangzhou, China.

Plos One +

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March 11, 2024

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View abstract on PubMed

Summary

This summary is machine-generated.

Increased innovation investment by Chinese companies leads to higher audit fees. Factors like strong governance and R&D personnel can mitigate these costs, confirming a risk-based audit pricing model.

Area Of Science

Accounting and Auditing
Corporate Finance
Innovation Management

Background

Chinese enterprises are increasing innovation investment and R&D capabilities, driven by innovation strategies.
This rise in innovation activities has heightened audit risks, attracting academic attention.
Understanding the relationship between innovation input and audit pricing is crucial for risk management.

Purpose Of The Study

To empirically investigate the relationship between innovation investment and audit pricing in Chinese enterprises.
To identify factors that moderate the impact of innovation input on audit costs.

Main Methods

Analysis of A-share listed companies in China from 2013 to 2021.
Empirical testing of the correlation between innovation input and audit fees.

Main Results

A positive correlation exists between higher innovation investment and increased audit costs.
High-quality corporate governance, R&D personnel, subsidies, and operating cash flow negatively moderate this relationship.
A conducive innovation environment weakens the positive link between innovation input and audit fees.

Conclusions

The study validates the risk-oriented audit pricing mechanism.
Findings offer insights for optimizing enterprise innovation risk management.
Results contribute to enhancing audit service levels in the context of corporate innovation.

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