内部控制审计费用自愿披露提高了内部控制质量吗?  

Does Voluntary Disclosure of Internal Control Audit Fee Improve Internal Control Quality?

作　　者：汤晓建[1] 杜东英[2] Xiaojian Tang and Dongying Du(Business School, Sun Yat-sen University, Guangzhou Guangdong 510275, China School of Management, Yancheng Institute of Technology, Yancheng Jiangsu 224051, China)

机构地区：[1]中山大学管理学院,广东广州510275 [2]盐城工学院管理学院,江苏盐城224051

出　　处：《会计与经济研究》2017年第3期92-106,共15页Accounting and Economics Research

基　　金：国家自然科学基金重点项目(71332004);国家自然科学基金面上项目(71672205;71302014;71272198);教育部人文社会科学研究项目(15YJC630171);广东省自然科学基金项目(2016A030313265)

摘　　要：统计表明,2011-2015年,48.46%的公司自愿披露内部控制审计费用,但披露内部控制审计缺陷的公司仅占实施内部控制审计公司总数的3.8%。Dye(1991)认为,当企业披露审计费用时,审计师的审计独立性会提高。一个有趣的问题是:内部控制审计费用自愿披露是否提高了内部控制质量?以2011-2015年我国A股实施整合审计的上市公司为研究对象,考察内部控制审计费用自愿披露对内部控制质量的影响,以及这种影响是否随着产权性质的不同而存在显著差异。研究发现,内部控制审计费用自愿披露显著提高了内部控制质量,相比于国有企业,内部控制审计费用披露显著提高了民营企业内部控制质量。The statistics show that in 2008, 48.46% companies voluntarily disclose the audit fees on internal control, but only 3.8% of them have acknowledged their deficiencies in their internal control. Dye （ 1991 ） has argued that audit independence will be increased when companies disclose audit fees. An interesting issue is whether voluntary disclosure of internal control audit fee improves internal control quality. With the sample of A-share listed firms that implement integrated audit from 2011 to 2015 in China, this paper examines the effect of the disclosure of internal control audit fee on internal control quality and whether the effect is indeed different across different natures of property right. As a conclusion, the evidence shows that voluntary disclosure of internal control audit fee improves internal control quality and the effect is more positive in non-state owned firms.

关 键 词：内部控制审计费用 自愿披露 内部控制质量 

分 类 号：F239[经济管理—会计学]