管理者背景特征、内部控制与审计收费  

Management Background Characteristics,Internal Control and Audit Fees

作　　者：陈娇娇[1] 周芳竹[1] 

机构地区：[1]东北财经大学会计学院,辽宁大连116025

出　　处：《山西财经大学学报》2016年第6期88-100,共13页Journal of Shanxi University of Finance and Economics

基　　金：辽宁省社会科学规划基金项目青年项目(L15CGL006);辽宁省社会科学基金规划项目(L14CJY048);东北财经大学校级项目(DUFE2015Q11)

摘　　要：以2011-2014年沪深主板上市公司为研究对象,实证分析了管理者背景特征是否影响审计收费及影响路径。研究发现,管理者背景特征的平均水平与异质性水平对审计收费具有一定的影响,并且在不同产权性质的公司中,管理者背景特征对审计收费的影响存在显著差异。进一步考虑内部控制因素后可以发现,高质量的内部控制对管理者背景特征与审计收费的关系有着不同程度的抑制或增强作用。The company＇s manager is the leader of control environment and control risks, it is also a key factor when researching audit fees. Based on the data of Shenzhen and Shanghai main board listed companies from 2011 to 2014, this paper empirically examines the effect of management background characteristics on audit fees and the impact of the path. The result shows that the average level and heterogeneity of management background characteristics have an impact on audit fees. Further study indicates that management background characteristics of the state-owned and non state-owned listed companies have different effects on audit fees. After considering the internal control, it finds that the high quality internal control has different effects on management background characteristics and audit fees.

关 键 词：管理者背景特征 异质性 审计收费 

分 类 号：F276[经济管理—企业管理]