媒体关注会影响内部控制审计定价吗  

Will Media Focus Affect Internal Control Audit Pricing?

作　　者：莫冬燕[1,2] 王纵蓬 杨真真 Mo Dongyan;Wang Zongpeng;Yang Zhenzhen

机构地区：[1]东北财经大学会计学院 [2]中国内部控制研究中心 [3]东北财经大学国际商学院

出　　处：《宏观经济研究》2020年第12期152-165,共14页Macroeconomics

基　　金：国家自然科学基金项目“媒体关注、内部控制有效性对会计信息质量的影响与实证研究”(71602024);辽宁省社会科学规划基金项目“高质量发展下辽宁省韧性资本市场建设研究”(L19BJY021);中国博士后科学基金面上资助项目“关系型股东对股利分配的影响及其经济后果研究”(2015M571317);辽宁省教育厅科学研究经费项目“员工持股计划与上市公司财务决策:理论分析与实证检验”(LN2020Q15)的资助。

摘　　要：强制内部控制审计背景下内部控制审计定价问题逐渐受到重视,但现有文献对其影响因素及合理性缺乏系统性研究。本文以2013—2016年深沪两市A股上市公司为研究样本,实证检验了媒体这一非正式制度对内部控制审计定价的影响及其内在机理,借此讨论与评价内部控制审计定价问题。研究发现,媒体关注在一定程度上增加了审计师的审计风险,进而推高了内部控制审计定价,而且这种影响主要是由审计师收取高额审计风险溢价所致。进一步研究发现,当发生内部控制审计机构变更时,媒体关注对内部控制审计定价的正向作用会有所减弱,在一定程度上抑制了内部控制审计高定价的问题。本文的研究发现和结论有助于揭示内部控制审计定价规律,可以给会计师事务所和监管机构带来有益启示。Under the background of compulsory internal control audit, the issue of internal control audit pricing has gradually been paid attention to, but the systematic research on its influencing factors and rationality is still lacking. This paper takes the A-share listed companies in Shenzhen and Shanghai as the research sample from 2013 to 2016, and empirically examines the impact of the informal system of media on internal control audit pricing and its internal mechanism, in order to discuss and evaluate internal control audit pricing issues. The study finds that media focus has increased the auditor’s audit risk to a certain extent, which in turn has pushed up the internal control audit pricing, and this effect is mainly caused by the auditors charging a high audit risk premium. Further research has found that when the internal control audit agency changes, the media focus to the positive effect of internal control audit pricing will be weakened to a certain extent, which has suppressed the problem of high internal control audit pricing. The research findings and conclusions of this paper help to reveal the internal control audit pricing law, and can bring useful enlightenment to accounting firms and regulatory agencies.

关 键 词：内部控制审计定价 媒体关注 风险溢价 会计师事务所变更 

分 类 号：F239.4[经济管理—会计学] F275[经济管理—国民经济] F832.51