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Short-Term Accruals and the Pricing and Production of Audit Services

机译：短期应计费用以及审计服务的定价和生产

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This study investigates how risk associated with increased levels of accruals that might be indicative of earnings management affects the pricing and production of audit services. Francis and Krishnan (1999) suggest that auditors can deal with the risk of earnings management in five ways: (1) screen out high-risk clients; (2) charge a premium to riskier clients; (3) increase audit effort; (4) negotiate adjustments to the financial statements; and/or (5) report more conservatively (e.g., by issuing a modified report). Using a unique data set, the current study investigates two of these options: charging a fee premium and increasing audit effort. Based on previous research on audit pricing and production, we construct models for audit fees, total audit effort, labor mix (extent of experienced auditor effort), and engagement profit margin including an accruals measure that could indicate earnings management. We test these models on a sample of 119 audit engagements from one Big 6 audit firm in The Netherlands. We find that signed short-term accruals are associated with a significant increase in audit fees as well as total effort, but not with experience mix or profit margin. However, we find secondary evidence that auditors utilize more supervisors, assistants and support personnel and earn smaller profits (returns) when a client has higher levels of short-term accruals. Taken together, these results suggest that auditors are responsive to high levels of short-term accruals that may be indicative of earnings management, and will increase their work effort even if they are unable to recoup all of the related costs.
机译：这项研究调查了与应计水平增加（可能指示盈余管理）相关的风险如何影响审计服务的定价和生产。弗朗西斯和克里希南（Francis and Krishnan（1999）提出，审计师可以通过五种方式应对收益管理的风险：（1）筛选高风险客户； （2）向风险较高的客户收取溢价； （3）加大审计力度； （四）协商调整财务报表；和/或（5）报告较为保守（例如，通过发布修改后的报告）。当前的研究使用唯一的数据集研究了以下两个选项：收取费用溢价和增加审计工作。在先前对审计定价和生产的研究的基础上，我们构建了审计费用，总审计工作量，人工组合（经验丰富的审计工作量）和参与利润率的模型，其中包括可以指示盈余管理的应计指标。我们以荷兰一家6大会计师事务所的119个审计项目为样本对这些模型进行了测试。我们发现，签署的短期应计费用与审计费用以及整体工作量的显着增加有关，但与经验组合或利润率无关。但是，我们发现辅助证据表明，当客户的短期应计金额较高时，审计师会雇用更多的主管，助理和支持人员，而获得的利润（回报）却较小。综上所述，这些结果表明审计师对可能反映盈余管理的高水平短期应计项目作出了反应，即使他们无法收回所有相关成本也将增加工作量。

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