基于灰关联分析的内控审计收费影响因素研究——来自国际四大会计师事务所的证据  

Grey relational analysis of factors influencing audit fees of internal control Proofs from four big international accounting firms

作　　者：张西栓[1] 

机构地区：[1]河南理工大学工商管理学院能源经济研究中心,河南焦作454000

出　　处：《河南理工大学学报（社会科学版）》2017年第3期12-17,共6页Journal of Henan Polytechnic University:Social Sciences

基　　金：国家社会科学基金重点项目(16AGL007);河南省政府决策研究招标课题(2016B138)

摘　　要：采用灰关联分析方法,以符合如下两个条件的上市公司为研究对象:一是在年度报告中明确披露内部控制审计费用的公司;二是内部控制审计机构为国际四大会计师事务所的公司。对上述公司内部控制审计收费的可能影响因素进行实证研究,结果表明,上市公司的规模、业务复杂性和审计风险对内部控制审计收费的影响最大,而自身财务状况对内部控制审计收费的影响相对较小。By taking the listed companies that disclosed audit fees of internal control in their annual re -ports whose audit institutions belong to four big international accounting firms as the research subjects, this paper empirically explored the factors influencing audit fees of internal control by means of grey rela-tional analysis and grey system modeling. The results show that the s ize, business complexity and audit risk of listed companies have significant positive effect on the audit fees of internal control, while the fi-nancial condition of listed company has a relatively small grey correlative degree with audit fees of internal control.

关 键 词：内部控制 审计收费 灰关联分析 

分 类 号：F239.4[经济管理—会计学]