【摘要】 本文采用文本分析和机器学习方法度量企业创新文化，探讨企业创新文化对审计定价的影响效果及机制。研究发现，企业创新文化与审计定价具有显著的负相关关系，企业创新文化通过吸引研发人才、增加研发产出、提升研发效率，降低研发失败风险；通过抑制企业研发投入操纵，降低研发的财务舞弊风险，进而促进审计定价下调。进一步检验发现，创新文化较强的企业具有更低的经营风险及更高的财务信息质量。当企业与合作伙伴建立共享平台及当审计师具有研发业务专长时，创新文化对审计定价的负向关系更显著。此外，对创新文化较强的企业，审计师也会减少披露研发相关的关键审计事项。本文的研究结论对企业加强创新文化建设，提升文化“软实力”具有启示意义。更多还原

【Abstract】 This paper measures corporate innovation culture using textual analysis and machine learning techniques, and investigates the influence of corporate innovation culture on audit pricing. There is a significant negative correlation between corporate innovation culture and audit pricing. Innovation culture mitigates R&D failure risks through attracting research talent, boosting R&D output and augmenting innovation efficiency,and also reduces R&D financial fraud through constraining manipulation of R&D investment. Further analysis revealed that companies with a strong innovation culture have lower business risks and higher accounting information quality. When companies establish collaborative platforms with partners and hire R&D audit specialists, the negative relationship between innovation culture and audit pricing becomes more pronounced.In addition, auditors will reduce the disclosure of key R&D-related critical audit matters for companies with a stronger innovation culture. The conclusion of this study has implications for companies seeking to strengthen innovation culture and increase "soft power".更多还原