| China's "13th Five-Year Plan" proposed to implement the strategy of national big data and make big data as a strategic resource for innovation and application in various industries.The 19 th National Congress of the Communist Party of China also proposed to "deepen the reform of the scientific and technological system,establish a system featuring enterprises as the main body,market-oriented,industry-university-industry depth integration of technological innovation system." The rapid development of big data also has a greater impact on the accounting and auditing market today.Auditing charging,as an important decision-making in auditing the demand side and audit provider in the audit market,is affected by the big data,and how big data impact it,which is an important issue worthy of our study.Based on the researches of domestic and foreign scholars,this paper puts forward hypotheses,establishes empirical models and selects the sample data based on China's A-share listed companies from 2012 to 2016.By using STATA14.0 software analyze the impact of fair value measurement on audit fees.At the same time,this paper introduces the new variables of big data and business relevance to further examine the effect of the correlation between big data and business on fair value audit charging in big data environment.Finally,based on the theoretical analysis and the empirical test results,we put forward policy suggestions to relevant information users and regulators,and point out the shortcomings of this article and the prospects for further research in the future.The results show that compared with the historical cost,the audited entity's use of fair value measurement will lead to the increase of audit fees.In the big data environment,the increase of the correlation between big data and enterprises will weaken the positive correlation between fair value and audit fees.Therefore,enterprises,accounting firms and relevant regulatory agencies need to consider the impact of various factors in pricing audit fees,including the relevance of big data to the enterprises.The innovation of the article is mainly reflected as follows: First,based on the big data environment,the relationship between big data and business is introduced into the research framework of fair value and audit fees as a new variable to study the relationship between fair value and audit fees Second,previous studies on big data on accounting and auditing are mostly normative research.Based on the theoretical analysis,this paper analyzes the relationship between big data and enterprise,and then introduces it into the model for empirical research.Through the analysis of empirical results,it shows that it has an impacton the fair value of the audited units audit fees,with a certain degree of innovation. |
