管理者能力与权力对内部控制审计费用的影响  

The Influence of Managerial Ability and Power on Internal Control Audit Fees

作　　者：陈娇娇 桑凌[2] CHEN Jiaojiao;SANG Ling(School of Account ing,Shandong University of Finance and Economics,Jinan 2 50 0 14,C h in a;School of Business Administration and Tourism Management,Yunnan University,Kunming 650504,China)

机构地区：[1]山东财经大学会计学院,山东济南250014 [2]云南大学工商管理与旅游管理学院,云南昆明650504

出　　处：《南京审计大学学报》2018年第3期80-90,共11页Journal of Nanjing Audit University

基　　金：辽宁省社会科学规划基金项目(L15CGL006);辽宁省教育厅项目(LN2016JD006);辽宁省教育厅项目(LN2016JD007)

摘　　要：以2012—2015年沪深主板披露内部控制审计费用的公司为研究样本,实证考察管理者能力、管理者权力对内部控制审计费用的影响。研究发现:上市公司管理者能力、管理者权力与内部控制审计费用均呈显著的负相关关系。区分产权性质后研究发现,管理者能力对内部控制审计费用的影响在国有与非国有上市公司中没有显著差异;而在国有上市公司中管理者权力对内部控制审计费用的负向影响更为显著。研究结论扩展了高层梯队理论与管理者能力、权力的研究,对规范内部控制审计费用具有指导意义。Taking the internal audit fees in listed companies disclosed by Shenzhen and Shanghai main board from 2012 to2015 as research samples,this paper makes an empirical study on the influence of managerial ability and power on internal control audit fees. The research shows that both managerial ability and power are negatively related to internal control audit fees. After distinguishing the nature of property right,this paper finds that,as far as the influence of managerial power on internal controls audit fees is concerned,there is no significant difference both in the state-owned and non-state-owned listed companies,while in state-owned listed companies,managerial power has a more significant negative impact on internal control audit fees. Conclusions of this paper extend the research on upper echelons theory,managerial ability and power,and regulate the internal control audit fees instructively.

关 键 词：管理者能力 管理者权力 内部控制 内部控制审计 内部控制审计费用 产权性质 高层梯队 

分 类 号：F239.4[经济管理—会计学]