违规经营投资责任追究制度会影响国有企业审计收费吗?  

Does the Accountability System for Illegal Operation and Investment Affect Audit Fees of State-owned Enterprises?

作　　者：沈璐 向锐 林泽宇 SHEN Lu;XIANG Rui;LIN Zeyu(School of Business,Sichuan University,Chengdu 610064,China;Xiamen Guomao Real Estate Group Co.,Ltd,Xiamen 361000,China)

机构地区：[1]四川大学商学院,四川成都610064 [2]厦门国贸地产集团有限公司,福建厦门361000

出　　处：《审计与经济研究》2024年第6期41-50,共10页Journal of Audit & Economics

基　　金：国家社会科学基金项目(18BGL091)。

摘　　要：作为对国有企业高管实行“终身追责”的重要制度安排,违规经营投资责任追究制度有助于强化管理者的合规经营意识和风险意识,促进企业完善治理结构。该制度的实施将如何影响审计师的风险感知,进而影响审计收费?研究发现,违规经营投资责任追究制度显著降低了国有企业审计收费。作用机制检验表明,违规经营投资责任追究制度通过降低审计的固有风险与控制风险,提高审计效率,影响审计收费。异质性检验证实,违规经营投资责任追究制度对审计收费的抑制作用还受到管理者自身特征、外部监督机制、会计师事务所规模、问责压力与问责标准的影响。研究结论为违规经营投资责任追究制度的有效性提供了来自审计视角的经验支持,为完善国有企业监督问责制度建设、助力企业降本增效提供了政策参考。The implementation of“lifelong accountability”for state-owned enterprise executives for the first time helps to strengthen the compliance and risk awareness of executives,improves enterprise governance structure,and potentially affects auditor risk decision-making.This study takes accountability system for illegal operation and investment of state-owned enterprises as a quasi-experiment,and explores the behavioral decision-making of auditors from the perspective of audit fees using a Difference-in-Differences with multiple time periods.The study shows that the accountability system for illegal investment significantly reduces audit fees of enterprises.The mechanism test shows that reducing inherent and control risks,and improving auditing efficiency are important paths for the system to curb audit fees of state-owned enterprises.A further examination shows that the characteristics of managers or external supervision mechanisms or the size of accounting firms or accountability pressure or accountability standards could affect the inhibitory effect on audit fees of enterprises under the function of this system.The study provides empirical evidence from an audit perspective for the effectiveness of the accountability system for illegal business operation and investment,meanwhile it provides policy references for improving and promoting the supervision and accountability mechanism of state-owned enterprises.

关 键 词：违规经营投资责任追究 审计收费 国有企业 终身追责 内部控制 合规经营 问责压力 审计效率 

分 类 号：F239.43[经济管理—会计学]