国家审计信息化建设与国有企业审计收费——基于金审工程的准自然实验  

National Audit Informatization Construction and Audit Fees of State-owned Enterprises:Quasi-natural Experiment Based on China s Golden Auditing Project

作　　者：郭檬楠 田雨薇 焦然 GUO Mengnan;TIAN Yuwei;JIAO Ran(School of Accounting,Shanxi University of Finance and Economics,Taiyuan 030006,China)

机构地区：[1]山西财经大学会计学院,山西太原030006

出　　处：《审计与经济研究》2023年第3期11-21,共11页Journal of Audit & Economics

基　　金：国家自然科学基金青年项目(72102132);山西省教育厅高校哲学社会科学项目(2021W041);教育部人文社科基金青年项目(21YJC790040)。

摘　　要：利用金审工程的准自然实验,选取2008—2020年A股国有上市公司为样本,实证检验国家审计信息化建设对国有企业审计收费的影响效应及作用机制。研究发现,国家审计信息化建设显著降低了国有企业审计收费,这种“溢出效应”可以通过降低审计师努力程度和提高国有企业内部控制质量来实现。异质性检验发现,国家审计信息化建设降低国有企业审计收费的作用主要体现在由国际“四大”审计、发表标准无保留意见和没有发生财务重述的企业中。拓展性分析发现,企业数字技术应用、硬件投资和媒体关注显著增强了国家审计信息化建设对国有企业审计收费的抑制效应。研究结论对于厘清数字化情境下国家审计影响社会审计的内在机理、提高审计资源配置效率、形成协同高效的审计监督体系具有重要启示意义。Using the quasi-natural experiment of the China s Golden Auditing Project,we select A-share state-owned listed companies from 2008 to 2020 as samples to empirically test the effect and mechanism of national audit informatization construction on audit fees of state-owned enterprises.It is found that the construction of national audit informatization has significantly reduced the audit fees of state-owned enterprises,this spillover effect can be achieved by reducing the auditor s effort and improving the quality of internal control of state-owned enterprises.The heterogeneity test shows that the effect of national audit informatization construction on reducing audit fees of state-owned enterprises is mainly reflected in the international“Big Four”audit enterprises,the enterprises that issued standard unqualified opinions and the enterprises that did not have financial restatements.The extended analysis finds that the application of digital technology,hardware investment and media attention significantly enhance the inhibitory effect of national audit informatization construction on audit fees of state-owned enterprises.The research conclusions have implications for clarifying the internal mechanism of national audit affecting social audit under the digital situation,improving the efficiency of audit resources allocation,and forming a collaborative and efficient audit supervision system.

关 键 词：国家审计 信息化建设 金审工程 国有企业 审计收费 内部控制 审计监督 

分 类 号：F239.44[经济管理—会计学]