共享内控审计师对审计费用的影响机制研究  

Research on the Impact Mechanism of Shared Internal Control Auditors on Audit Fees

作　　者：张俊民 卜美文 ZHANG Jun-min;BU Mei-wen

机构地区：[1]天津财经大学会计学院,天津300222 [2]天津理工大学财务处,天津300384

出　　处：《苏州大学学报（哲学社会科学版）》2020年第4期93-102,192,共11页Journal of Soochow University(Philosophy & Social Science Edition)

基　　金：国家自然科学基金项目“产权视角下审计师声誉机制及其经济后果研究”(项目编号:71272189);国家自然科学基金青年项目“公允价值估计中的管理者自由裁量及其行为后果与治理:基于股权激励表外信息的研究”(项目编号:71502122)的阶段性成果。

摘　　要：以中国上市公司2014—2018年中具有持股关系的公司为研究样本,研究持股双方共享内控审计师对审计费用的影响机制并考虑整合审计、持股比例以及审计师变更的调节作用。结果表明:共享内控审计师显著提高了持股双方的内控审计费用;整合审计在共享内控审计师与审计费用之间起到了负向调节作用;在具有控制、共同控制和重大影响的情况下,持股双方共享内控审计与双方审计费用均显著正相关,并与被持股方审计意见购买显著正相关;在具有被控制、共同控制和重大影响的情况下,共享内控审计对持股方审计费用无显著影响,但显著降低了被持股方审计费用并与被持股方内控审计延迟显著负相关;若公司当年更换内控审计师,则共享内控审计对审计费用的正向影响不显著。This paper takes the companies with shareholding relationship in China’s Listed Companies in 2014-2018 as the research sample,studies the impact mechanism of the shared internal control auditor of both shareholders on the audit fee,and considers the regulatory role of integrated audit,shareholding ratio and auditor change.The results show that:the shared internal control auditor significantly improves the internal control audit fee of both shareholders;integrated audit in shared internal control auditors and audit fees played a negative moderating role between them;in the absence of control,joint control and significant influence,the shared internal control audit of both shareholders were significantly and positively correlated with the audit fees of both parties,and also significantly and positively correlated with the purchase of audit opinions of the shareholder;in the presence of control,joint control and significant influence,the shared internal control audit has a significant positive correlation with the audit fees of the shareholder.The study also finds that if the company changes its internal control auditor during the year,the positive effect of shared internal control audit on audit costs is not significant.This paper provides theoretical basis and empirical evidence for the development of the advantages of shared internal control audit in the environment of increasing audit complexity.

关 键 词：共享内控审计 审计费用 意见购买 审计效率 

分 类 号：F239[经济管理—会计学]