企业信息安全对审计决策的影响  

The Impact of Enterprise Information Security on Audit Decision

作　　者：李百兴[1] 赵庆庆 Li Baixing;Zhao Qingqing

机构地区：[1]首都经济贸易大学会计学院,100070 [2]北京物资学院会计学院,101149

出　　处：《审计研究》2024年第2期126-137,共12页Auditing Research

基　　金：国家社会科学基金(项目批准号:18BGL077)的资助。

摘　　要：在国家安全战略背景下,确保企业信息安全,维护企业经营的安全性、稳定性和连续性显得尤为重要。外部审计师是否能够识别企业信息安全,并对企业强化信息安全提供助力?本文以我国2013-2021年A股上市公司为样本,从审计费用的角度检验审计师对企业信息安全的反应,发现企业信息安全能够降低企业的审计费用。机制检验发现,企业信息安全通过缓解企业的经营风险进而降低审计费用。进一步研究发现,当企业的关键信息基础设施安全保护需求较高以及独董信息技术背景比例较高时,企业信息安全对审计费用的影响更加显著。本研究丰富了企业信息安全和审计费用的相关文献,有助于了解企业信息安全对审计师决策的影响,为上市公司加强信息安全建设提供了经验证据。Under the background of national security strategy,it is especially important to ensure enterprise information security and maintain the safety,stability and continuity of enterprise operation.Can external auditors identify enterprise information security and provide assistance in strengthening enterprise information security?This paper examines the impact of enterprise information security on audit fees claimed by auditors based on data of Chinese A-share listed companies from 2013 to 2021.The results show that enterprise information security can significantly reduce audit fees.The mechanism test shows that enterprise information security mainly reduces audit fees by reducing operating risk.Furthermore,the negative relationship between enterprise information security and audit fees is more pronounced for firms with more critical information infrastructure security demands or with more IT-background independent directors.This study enriches the literature on enterprise information security and audit fees.The conclusion helps stakeholders understand the impact of enterprise information security on auditor's decision and provides empirical evidence for listed companies to strengthen information security.

关 键 词：信息安全 审计费用 经营风险 

分 类 号：F239.4[经济管理—会计学] F270.7[经济管理—国民经济] F832.51