上市公司员工素质与审计定价、审计时滞  

Staff Quality of Listed Companies, Audit Pricing and Audit Lag

作　　者：刘颖斐[1] 熊康灵 LIU Yingfei;XIONG Kangling(School of Economics and Management,Wuhan University,Wuhan 430072,China)

机构地区：[1]武汉大学经济与管理学院,湖北武汉430072

出　　处：《南京审计大学学报》2021年第1期26-35,共10页Journal of Nanjing Audit University

基　　金：国家自然科学基金项目(71872136);国家社会科学基金重大项目(18ZDA113);教育部人文社会科学项目(18YJC630109)。

摘　　要：以我国沪深两市A股上市公司为样本,研究了上市公司的员工素质对审计定价和审计时滞的影响,发现上市公司员工素质与审计定价、审计时滞均存在显著负相关关系,员工素质越高的上市公司审计定价越低且审计时滞越短。进一步研究表明,这种效应在控制权与现金流权分离度较低的样本公司和国有企业中更为显著;公司的内部控制质量对员工素质与审计定价之间的关系有调节作用。在运用工具变量法、改变员工素质定义后,结论依然成立。Taking A-share listed companies in Shanghai and Shenzhen stock exchanges as research objects,this paper studies the influence of staff quality on audit pricing and audit delay.It is found that there is a significant negative relationship between staff quality and audit pricing/audit delay.The higher staff quality is,the lower the audit pricing and the shorter the audit delay will be.Further research shows that this effect is more significant in sample companies with lower separation of the two powers and the state-owned enterprise;the quality of internal control has a moderating effect on the relationship between staff quality and audit pricing.After using the instrumental variable method and changing the definition of staff quality,the conclusion still holds.

关 键 词：员工素质 审计定价 审计时滞 内部控制 会计信息质量 审计师行为 两权分离 公司治理特征 

分 类 号：F239.65[经济管理—会计学]