内部控制缺陷、媒体关注与审计契约  

Internal Control Defects, Media Coverage and Audit Contracts

作　　者：姚海娟 

机构地区：[1]中天运会计师事务所浙江分所

出　　处：《中国注册会计师》2020年第9期31-37,3,共8页The Chinese Certified Public Accountant

摘　　要：内部控制缺陷的发生,不仅会影响企业经营风险和市场声誉,也会增加审计风险,使得企业和会计师事务所对是否延续审计契约关系展开博弈。本文选择2011-2019年A股上市公司数据,研究了企业内部控制缺陷与审计契约稳定性之间的关系,并分析了媒体关注是否是导致内部控制缺陷发酵进而终止审计契约的中介变量,同时进一步探讨了内部控制缺陷导致的审计变更方向和审计费用变化情况。实证发现:发生内部控制缺陷会显著提高企业终止审计契约的概率,内控缺陷越严重,概率越高。媒体关注是内控缺陷与审计契约之间的中介变量,内控缺陷促进了媒体关注度,媒体关注加剧了审计变更。内部控制缺陷导致的审计变更中,更倾向于向"小所"变更。上一年度存在内部控制缺陷且发生审计变更的企业,本年审计费用不显著上升,而未发生审计变更的企业,本年审计费用显著上升。Based on the data of the A-share listed companies from 2011 to 2019, this article investigates the relationship between the defects in corporate internal control and the stability of audit contracts. It finds that such defects will significantly increase the probability of terminating audit contracts by companies. The more serious such defects become, the higher the probability turns to be. The media coverage is an intermediate variable between the defects in internal control and audit contracts;such defects incur media coverage, while the media coverage increases the probability of auditor change. Among auditor changes caused by internal control defects, companies are more prone to turn the accounting firms they hired into small ones. For companies which have the defects in internal control and change their auditors in the previous year, the audit fees do not increase significantly in the current year;while for those companies which do not change their auditors, the audit fees increase significantly in the current year.

关 键 词：内部控制缺陷 审计契约 媒体关注 审计变更 

分 类 号：G206[文化科学—传播学] F832.51[经济管理—金融学]