家族企业股东股权质押与审计计价的实证研究  

An empirical study on equity pledge and audit valuation of family enterprises

作　　者：葛妍婧 熊筱燕[1] Ge Yanjing;Xiong Xiaoyan(Nanjing Normal University,Nanjing,Jiangsu,210023)

机构地区：[1]南京师范大学金陵女子学院,江苏南京210023

出　　处：《市场周刊》2022年第4期95-100,共6页Market Weekly

摘　　要：股东股权质押对审计收费的影响虽然已经逐渐引起国内外学者的关注,但很少有学者从家族企业的角度来研究两者关系。文章选取2005~2019年中国A股上市家族企业数据,把控股股东股权质押和审计费用的研究领域拓展到家族企业层面。通过实证研究得出结论:审计收费与股权质押的正比例关系不受外部分析师关注度的影响;机构投资者的持股比例越高时,控股股东股权质押与审计计价的正比关系会更显著。Although the influence of shareholder equity pledge on audit fees has gradually attracted the attention of scholars at home and abroad,few scholars study the relationship between them from the perspective of family enterprises.This paper selects the data of Chi nese A-share listed family enterprises from 2005 to 2019,and extends the research field of controlling shareholders􀆳equity pledge and au dit fees to family enterprises.Through empirical research,this paper concludes that the direct proportion between audit fees and equity pledge is not affected by the attention of external analysts;the higher the shareholding ratio of institutional investors,the more significant the positive relationship between equity pledge of controlling shareholders and audit valuation.

关 键 词：家族企业 股权质押 审计计价 外部治理水平 

分 类 号：F239[经济管理—会计学]