审计研究
審計研究
심계연구
Audit Research
2007年
5期
56~62
,共null页
商业银行 监管风险 审计定价 审计费用 决定因素
商業銀行 鑑管風險 審計定價 審計費用 決定因素
상업은행 감관풍험 심계정개 심계비용 결정인소
commercial banks, regulatory risks, audit pricing, audit fee, determinants
本文研究了中国上市商业银行监管风险与审计定价的关系。我们利用2001--2006年的30个有效样本和偏最小二乘回归方法进行研究发现单一客户集中度高，资产敏感性缺口大，资本利润率高，资本充足率低的商业银行审计费用高；而前十名客户贷款比例体现了贷款风险分散的程度，其比例越大审计费用越低；对于需要维持较高水平核心资本充足率的商业银行，审计师收取了更多的费用。总的来说，审计费用与监管机构认为非常重要的风险因素强烈相关。
本文研究瞭中國上市商業銀行鑑管風險與審計定價的關繫。我們利用2001--2006年的30箇有效樣本和偏最小二乘迴歸方法進行研究髮現單一客戶集中度高，資產敏感性缺口大，資本利潤率高，資本充足率低的商業銀行審計費用高；而前十名客戶貸款比例體現瞭貸款風險分散的程度，其比例越大審計費用越低；對于需要維持較高水平覈心資本充足率的商業銀行，審計師收取瞭更多的費用。總的來說，審計費用與鑑管機構認為非常重要的風險因素彊烈相關。
본문연구료중국상시상업은행감관풍험여심계정개적관계。아문이용2001--2006년적30개유효양본화편최소이승회귀방법진행연구발현단일객호집중도고，자산민감성결구대，자본리윤솔고，자본충족솔저적상업은행심계비용고；이전십명객호대관비례체현료대관풍험분산적정도，기비례월대심계비용월저；대우수요유지교고수평핵심자본충족솔적상업은행，심계사수취료경다적비용。총적래설，심계비용여감관궤구인위비상중요적풍험인소강렬상관。
In this paper we investigate the relationship between regulatory risks of China＇s listed commercial banks and audit pricing. As a sample of 30 China＇s listed commercial banks form 2001 to 2006,we use Partial Least Squares to analyze them and find that audit fees are higher for banks having higher concentration of single loans,more asset-sensitive position,higher ratio of return on capital, lower ratio of capital adequacy; The rate of the biggest 10 loans to total loans reflects degree of risk diversification and higher rate will cause lower audit fees;Commercial banks that need sustain higher ratio of core capital adequacy will be charged more audit fees. To sum up,a significant relationship exists in audit fee of China＇s listed commercial banks and regulatory risks deemed most important by regulatory agencies.
