基于委托代理视角的非审计服务与审计独立性——来自中国证券市场的经验证据

发布时间：2018-06-07 02:19

本文选题：非审计服务 + 委托代理成本　；参考：《当代财经》2008年06期

【摘要】：审计监督作为公司治理机制不可或缺的有机组成部分,其有效发挥作用的基本前提是审计独立性。非审计服务因其对审计独立性的直接影响一直备受各界关注。本文以2001—2006年同时披露有审计与非审计服务的中国上市公司为研究对象,从委托代理视角经验验证非审计服务对审计独立性影响。研究显示:总体上,购买非审计服务与未购买非审计服务的上市公司之间代理成本是有显著差异的;其中,管理层持股与非审计费用负相关,而大股东持股与负债率与非审计费用不具有统计显著性。研究结论表明,在我国,管理层认为非审计服务不仅没有损害审计独立性,反而有助于审计质量的提高。
[Abstract]:Audit supervision is an integral part of the corporate governance mechanism. The basic premise of its effective function is audit independence. The non audit service has been concerned by all walks of life because of its direct impact on the independence of the audit. In this paper, the Chinese listed companies with audit and non audit services were disclosed at the same time from 2001 to 2006. The research shows that there are significant differences in agency costs between non audit services and non audit services, in which there is a significant difference in the agency costs between non audit services and non audit services. It does not have statistical significance. The results show that, in China, management believes that non audit services not only do not harm audit independence, but contribute to the improvement of audit quality.
【作者单位】：重庆大学经济与工商管理学院会计系重庆工学院
【基金】：国家自然科学基金“大股东控制下的中国上市公司资本配置行为研究(70772100)” 重庆市社科联规划课题(2007-JJ30)
【分类号】：F239.4;F832.51;F224

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