公允价值变动、内部控制与审计收费  

Fair value changes, internal control and audit fees

作　　者：刘笑彤 刘玥如 LIU Xiaotong;LIU Yueru(School of Business Administration,Liaoning Technical University,Huludao 125105,China)

机构地区：[1]辽宁工程技术大学工商管理学院,辽宁葫芦岛125105

出　　处：《辽宁工程技术大学学报（社会科学版）》2024年第5期363-370,共8页Journal of Liaoning Technical University(Social Science Edition)

摘　　要：针对公允价值变动、内部控制与审计收费之间的关系问题,以2011—2021年基于公允价值计量的沪深A股上市公司为研究样本,运用固定效应模型,实证检验公允价值变动、内部控制对审计收费的影响,并分析内部控制的调节作用。研究表明:公允价值变动与审计收费显著正相关;内部控制与审计收费显著负相关;内部控制在公允价值变动与审计收费之间发挥负向调节作用。研究结论为上市公司减少审计收费,提高经济效益提供参考。Regarding the relationship between fair value changes,internal control,and audit fees.Taking Shanghai and Shenzhen A-share listed companies based on fair value from 2011 to 2021 as research samples,the fixed effects model is used to empirically test the impact of fair value changes and internal control on audit fees and analyze the moderating role of internal control.The research shows that fair value changes are significantly positively correlated with audit fees;The internal control is significantly negatively correlated with audit fees;The internal control plays a negative moderating role between fair value changes and audit fees.The research conclusion provides a reference for listed companies to reduce audit fees and improve economic benefits.

关 键 词：公允价值变动 内部控制 审计收费 计量模式 

分 类 号：F275[经济管理—企业管理]