家族上市公司治理结构对审计费用的影响研究
发布时间：2019-04-27 08:04
【摘要】： 理论界关于审计收费的文献较多,但是基于家族上市公司的文献较少,已有研究大多侧重于财务数据,如资产规模、资产负债率、净资产收益率、存货和应收账款占总资产的比重等,忽视了更深层次的因素——公司内部治理。 本文以披露了2005、2006和2007年年报审计费用的756家A股家族上市公司为样本,使用回归分析方法,建立审计费用模型,研究了公司治理特征(三个方面)对审计费用的影响。研究发现,公司治理特征中的董事会勤勉度对审计费用的影响为0.01水平上显著正相关,说明勤勉的董事会会寻求高水平的财务报告监管过程,高水平的监管过程,同时支持了购买高质量的审计服务;董事和高管薪酬前三名总额对审计费用的影响为0.05水平上显著正相关,说明高额的薪酬可以使得董事和高管更有动力来提高企业的盈利水平,他们为了让自身的薪酬水平和声誉得到更有利的保障,必然会追求更高质量的审计服务,进而提高审计费用;同时,审计委员会的设立对审计费用的影响为0.1水平上显著负相关,说明家族上市公司审计委员会的设立在一定程度上加强了公司的内部控制,使得审计师降低了审计成本,进而降低了审计费用。 文章最后指出了研究的不足之处,并提出了优化家族上市公司治理结构和规范审计收费的政策建议。
[Abstract]:There are many literatures about audit fees in theorists, but there are few documents based on family listed companies. Most of the researches have focused on the financial data, such as asset size, asset-liability ratio, net return on assets, and so on. Inventory and accounts receivable account for the proportion of total assets, and so on, ignored a deeper level of factors-corporate internal governance. In this paper, 756 A-share family listed companies which disclose audit fees in 2005, 2006 and 2007 are taken as samples. By using regression analysis method, the audit cost model is established, and the influence of corporate governance characteristics (three aspects) on audit costs is studied. It is found that the effect of board diligence on audit fees in corporate governance is significantly positive correlation at 0.01 level, indicating that diligent board of directors seeks a high level of financial reporting regulatory process, a high level of regulatory process, and a high level of supervision process, which indicates that the diligent board of directors is seeking a high level of financial reporting regulatory process. At the same time to support the purchase of high-quality audit services; The effect of the top three directors' and executives' compensation on audit fees is significantly positive at the 0.05 level, indicating that high levels of compensation can give directors and executives more incentive to increase their profitability. In order to make their salary level and reputation more favorable, they will certainly pursue higher quality audit services, and then improve audit costs; At the same time, the influence of the establishment of the audit committee on the audit cost is significantly negative correlation at 0.1 level, which indicates that the establishment of the audit committee of the family listed companies strengthens the internal control of the company to a certain extent. Make the auditor reduce the audit cost, and then reduce the audit cost. Finally, the paper points out the shortcomings of the research, and puts forward some policy suggestions on optimizing the governance structure of family listed companies and standardizing audit fees.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.4;F272;F276.6;F224
本文编号：2466820
[Abstract]:There are many literatures about audit fees in theorists, but there are few documents based on family listed companies. Most of the researches have focused on the financial data, such as asset size, asset-liability ratio, net return on assets, and so on. Inventory and accounts receivable account for the proportion of total assets, and so on, ignored a deeper level of factors-corporate internal governance. In this paper, 756 A-share family listed companies which disclose audit fees in 2005, 2006 and 2007 are taken as samples. By using regression analysis method, the audit cost model is established, and the influence of corporate governance characteristics (three aspects) on audit costs is studied. It is found that the effect of board diligence on audit fees in corporate governance is significantly positive correlation at 0.01 level, indicating that diligent board of directors seeks a high level of financial reporting regulatory process, a high level of regulatory process, and a high level of supervision process, which indicates that the diligent board of directors is seeking a high level of financial reporting regulatory process. At the same time to support the purchase of high-quality audit services; The effect of the top three directors' and executives' compensation on audit fees is significantly positive at the 0.05 level, indicating that high levels of compensation can give directors and executives more incentive to increase their profitability. In order to make their salary level and reputation more favorable, they will certainly pursue higher quality audit services, and then improve audit costs; At the same time, the influence of the establishment of the audit committee on the audit cost is significantly negative correlation at 0.1 level, which indicates that the establishment of the audit committee of the family listed companies strengthens the internal control of the company to a certain extent. Make the auditor reduce the audit cost, and then reduce the audit cost. Finally, the paper points out the shortcomings of the research, and puts forward some policy suggestions on optimizing the governance structure of family listed companies and standardizing audit fees.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.4;F272;F276.6;F224
【引证文献】
相关硕士学位论文 前4条
1 王敏;我国A股上市公司审计费用影响因素研究[D];北京交通大学;2011年
2 刘宁莉;公司治理结构与内部审计质量的相关性研究[D];西南财经大学;2011年
3 谢凤莲;会计师事务所审计定价与审计风险相关性研究[D];西北大学;2013年
4 许娜;电力行业公司治理结构与审计质量的相关性问题研究[D];辽宁大学;2013年
，本文编号：2466820
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