公司治理结构、审计费用与审计质量——基于中国上市公司的经验数据分析  

Corporate Governance Structure, Audit Fees and Audit Quality——An Empirical Analysis Based on Data of China's Listed Companies

作　　者：叶陈刚[1] 武剑锋[1] 谈兆迪 

机构地区：[1]对外经济贸易大学,北京100029 [2]中国工商银行青岛市南第二支行,山东青岛266071

出　　处：《当代经济管理》2015年第5期18-25,共8页Contemporary Economic Management

基　　金：国家社会科学基金重点项目(13AZD002);国家自然科学基金项目(70672060);教育部人文社会科学规划项目(06JA630014)的研究成果

摘　　要：从公司治理结构中抽调出以往研究较少的机构投资者持股比例和监事会人数作为变量,来研究公司治理结构与审计质量的关系。同时,又将异常审计费用变动率作为审计费用的替代指标来研究审计费用与审计质量之间的关系。文章选取了中国663家A股上市公司2006~2010年的数据,进行了回归分析,在实证研究的基础上得出了相关的结论：机构投资者持股比例与审计质量呈显著的U型关系;监事会人数与审计质量呈显著的负相关关系;异常审计费用变动率与审计质量呈显著负相关的关系。The study employed regression analysis method and data of 663 listed companies in China from 2006 to 2010,taking Institutional In- vestor and Supervisory Board as the variables. It concentrated on the relationship between corporate governance structure and audit quality, audit fees and audit quality,and investigated the relationship between corporate governance structure and audit quality. The conclusions indicate that： （1）correlation between shareholding percentage of Institutional Investors and audit quality is U-shaped; （2）the number of supervisor in Supervisory Board is negatively related to audit quality; （3） abnormal audit fees change ratio is negatively related to audit quality. Meanwhile,this paper dis- cussed the relationship between audit fees and audit quality through abnormal audit fees change ratio. This paper also provides some adviees to im- prove audit quality and expects to make a significant contribution to the academic literature dealing with corporate governance structure, audit fees, audit quality, and also to help the audit firms and listed companies to find a way to promote their corporate governance and audit quality.

关 键 词：机构投资者 监事会 异常审计费用 审计质量 

分 类 号：F271.5[经济管理—企业管理]