内部控制缺陷增加了审计费用的支出吗?  

Do Deficiencies in Internal Control Increase the Cost of Audit?

作　　者：纪梦叶 曹海敏[1] JI Meng-ye;CAO Hai-min(School of Management,Shanghai University of Engineering Science,Shanghai 201620,China)

机构地区：[1]上海工程技术大学管理学院,上海201620

出　　处：《经济研究导刊》2021年第35期125-128,共4页Economic Research Guide

摘　　要：为了探究我国上市公司近几年审计费用整体异常上涨的原因,选取2013—2018年沪深A股上市公司作为研究样本进行研究,结果表明,公司内部控制缺陷与审计费用呈显著正相关,内部控制缺陷越严重,审计费用越高。进一步研究发现,股权集中度能够对内部控制缺陷和审计费用的相关关系起到抑制性调节作用。以上结论为内部控制制度在公司治理中的重要性提供了新的证据,揭示了完善的内部控制制度可以降低公司审计费用的支出,进而改善经营状况。In order to explore the reasons for the overall abnormal rise of audit fees of listed companies in China in recent years,this paper selects A-share listed companies from 2013 to 2018 as the research samples.The results show that the defects of internal control are significantly positively correlated with audit fees.The more serious the defects of internal control are,the higher the audit fees will be.Further research found that ownership concentration can play a restraining and moderating role in the relationship between internal control defects and audit fees.The aim is to reveal that the perfect internal control system can reduce the company’s audit expenses and improve the operating situation.The above conclusions provide new evidence for the importance of internal control system in corporate governance.

关 键 词：公司治理 内部控制 审计费用 股权集中度 

分 类 号：F275[经济管理—企业管理]