Question

帮我翻译一下下面一段英文，谢谢

Our study adds to the existing literature in the following ways. First, to our knowledge, this is
the first study to document evidence that the effect of abnormal audit fees on audit quality is
asymmetric, conditional upon the sign of abnormal audit fees,2 and that excessively high audit fees
can impair auditor independence even when the provision of NAS to the same audit client is
prohibited. Second, if the association between unsigned discretionary accruals and abnormal fees
is positive for the subsample of clients with positive abnormal fees and insignificant for the
subsample of clients with negative abnormal fees, examining the fee-quality association with no
reference to the sign of abnormal audit fees most likely leads us to observe the insignificant
associations as reported in most previous studies. This is because the two opposing effects can
cancel out each other when the two distinct subsamples are combined. Our findings suggest that
future research on similar issues should take into account the asymmetric effect of abnormal audit
fees on audit quality.

Answer 1

我们的研究增加了现有文献在以下几个方面。第一，我们的知识，这是文件的第一项研究证据的影响，异常审计收费，审计质量不对称的迹象，条件异常审计收费，审计费用的2，过高的可损害审计独立性甚至当提供的相同的审计客户禁止的。其次，如果协会之间的未签名的操控性应计利润和异常费积极为子的客户与正异常和微不足道的子的客户负异常，检查没有fee-quality协会参考符号的异常审计收费最有可能导致我们观察的意义协会在以前的大多数研究报告。这是因为双方的影响可以相互抵消时，不同的子样本是组合。我们的研究结果表明，未来的研究类似的问题，应考虑到非对称效应异常审计收费对审计质量