企业金融化、内部控制与审计费用  

Enterprise Financialization,Internal Control and Audit Fees

作　　者：孙曼雅 袁一辰 袁建华[1] SUN Manya;YUAN Yichen;YUAN Jianhua(Economics and Management College,Shandong Agricultural University,Tai’an 271018,Shandong,China;China Academy of Fiscal Science,Beijing 271599,China)

机构地区：[1]山东农业大学经济管理学院,山东泰安271018 [2]中国财政科学研究院,北京271599

出　　处：《科技和产业》2024年第21期84-90,共7页Science Technology and Industry

摘　　要：以2017—2022年沪深两市A股上市的非金融和非房地产企业为样本,对企业金融化对审计费用的影响进行实证检验,探究内部控制对企业金融化与审计费用关系的调节作用。研究发现,企业金融化会增加审计费用,内部控制能够显著抑制企业金融化对审计费用的正向影响。基于企业特征的异质性检验发现,非两职合一和非国有企业的企业金融化对审计费用增加的效果更为显著。基于行业整体特征的异质性检验发现,不论行业集中度高低,企业金融化使审计费用显著增加的现象都普遍存在。Taking the non-financial and non-real estate enterprises listed on the A-share market in Shanghai and Shenzhen stock markets from 2017 to 2022 as samples,an empirical test on the influence of corporate financialization on audit fees was conducted,and the moderating effect of internal control on the relationship between corporate financialization and audit fees was explored.It is found that enterprise financialization will increase audit expenses,and internal control can significantly inhibit the positive impact of enterprise financialization on audit expenses.Heterogeneity test shows that the effect of non-integration of two jobs and financialization of non-state-owned enterprises on the increase of audit fees is more significant.Regardless of the degree of industry concentration,it is common that the financialization of enterprises increases audit fees significantly.

关 键 词：企业金融化 内部控制 审计费用 

分 类 号：F239.1[经济管理—会计学]