高层梯队理论视角下审计费用研究综述  

Review of Audit Fee Research from the Perspective of Upper Echelon Theory

作　　者：王曙光[1] 张玺 WANG Shu-guang;ZHANG Xi(School of Business,Qingdao University of Technology,Qingdao 266520,China)

机构地区：[1]青岛理工大学商学院,山东青岛266520

出　　处：《西安航空学院学报》2022年第2期3-9,共7页Journal of Xi’an Aeronautical Institute

摘　　要：审计费用是审计过程中不可缺少的要素,收费的合理性关系到事务所的独立性和审计质量,也会对会计信息质量产生影响。审计费用是联系审计服务供需双方的经济纽带,上市公司作为审计服务的需求方,其高管的行为及决策必然会对审计费用产生影响。基于高层梯队理论,总结梳理了高管人口、能力、权力、心理、经历等特征对审计费用影响的相关文献,并在此基础上进行了述评与展望,以期为健全高管团队建设及审计费用的研究提供参考。Audit fee is an indispensable element in the audit process.The reasonableness of charge is related to the independence and audit quality of the firm,but also affect the quality of accounting information.Audit fee is the economic link between audit service supply and demand,As the demander of audit services,the behaviors and decisions of senior executives of listed companies will inevitably affect audit fees.Based on upper echelon theory,it summarizes the relevant literature on the impact of senior executives′ characteristics such as the population,ability,power,psychology and experience on audit fees,and makes a review and prospect,which will provide reference for the research on improving senior management team building and audit fees.

关 键 词：高管特征 审计费用 高阶理论 综述 

分 类 号：F276[经济管理—企业管理] F239[经济管理—国民经济]