董事会职能、内部控制缺陷定量认定标准与内部控制审计费用  

Board Function,Standard for Quantitative Identification of Internal Control Defects and Internal Control Audit Fees

作　　者：芦雅婷 LU Yating(School of Accounting, Tianjin University of Finance and Economics, Tianjin 300222, China;Department of Accounting, Tangshan University, Tangshan 063000, China)

机构地区：[1]天津财经大学会计学院,天津300222 [2]唐山学院会计系,河北唐山063000

出　　处：《南京审计大学学报》2019年第2期30-38,共9页Journal of Nanjing Audit University

基　　金：河北省科技计划项目软科学研究专项(184576421; 17454014)

摘　　要：以2012—2016年沪深A股单独披露内部控制审计费用的公司为研究对象,从董事会监督和咨询职能以及董事会对内部控制缺陷定量认定标准的自由裁量角度分析内部控制审计费用的影响因素。实证结果表明:董事会监督职能、内部控制缺陷定量认定标准与内部控制审计费用显著正相关;董事会咨询职能与内部控制审计费用显著负相关;内部控制缺陷定量认定标准在董事会监督职能对内部控制审计费用的影响中具有部分中介效应,在董事会咨询职能对内部控制审计费用的影响中具有调节效应。Taking Shanghai and Shenzhen A-share listed companies that separately disclosed the internal control audit fees from 2012 to 2016 as the research object, this paper analyzes the influencing factors of the internal control audit fees from the perspective of the supervisory and consultation functions of the board of directors and the board s discretion in determining the standards for quantitative identification of internal control defects. The empirical results show that the supervisory function of the board of directors and the quantitative identification standard of internal control defects are positively correlated with the audit fees of internal control, and the consultation function of the board of directors is negatively related to the audit fees of internal control. And it also shows that quantitative identification standard of internal control defects has partial mediating effect on the influence of supervisory function of the board of directors on the audit fees of internal control, and it has moderating effect on the influence of consultation function of the board of directors on the internal control audit fee.

关 键 词：内部控制审计费用 董事会 监督职能 咨询职能 缺陷定量认定标准 公司治理 

分 类 号：F239[经济管理—会计学]