ERP系统实施、代理成本与审计费用的相关性研究

发布时间：2018-02-11 18:48

本文关键词： ERP系统代理成本审计费用　出处：《南京大学》2012年硕士论文　论文类型：学位论文

【摘要】：随着企业信息化进程的不断发展和创新,IT治理受到越来越多企业的重视。而作为企业IT治理最大投资项目的ERP系统(Enterprise Resource Planning),在我国上市公司也得到了广泛的认同和推广。本文探讨了在代理成本的作用下,企业ERP系统的实施与审计费用之间的相关关系,以期为审计收费理论研究的发展提供一定的贡献。文章基于委托代理理论,在对国内外相关文献进行梳理的基础上,首先对企业ERP系统的实施与审计费用之间的关系进行了理论分析,并通过理论研究发现企业实施ERP系统会通过两种途径作用于审计收费：一方面是直接作用,ERP系统对审计费用的直接作用有两种相互抗衡的力量,一种体现在通过减少审计工作量降低审计费用,一种体现在由于增加了审计风险从而提高审计费用；另一方面是通过代理成本间接作用于审计费用,这一作用具体体现为ERP系统的实施会降低企业内部代理成本,进而降低审计费用。接下来本文以我国沪深两市实施ERP系统的企业作为研究对象,通过Wilcoxon秩和检验以及多元线性回归模型,对ERP系统实施、代理成本与审计收费之间的关系进行了回归分析,研究结果表明：第一,ERP系统实施前和实施当年对审计费用的影响并不显著,但扩大样本期间之后,ERP系统的实施对企业审计费用的积极影响作用凸显了出来,部分证实了企业ERP系统的实施会对审计收费产生影响这一理论观点；第二,通过对样本的分年度统计,本文证实了我国企业ERP系统的实施确实存在一定的“时滞效应”,并通过回归分析得出作用时间为ERP系统实施的三年后这一结论；第三,本文发现代理成本较低的企业在实施ERP系统后,会使得审计收费的降低趋势表现的更为显著,即上市公司代理冲突问题越小,实施ERP系统后审计收费的下降越明显。本文的研究基于ERP系统实施大背景之下,综合考虑了各种审计收费的影响因素,对于传统的审计收费模型而言是一个延伸。同时通过大样本统计的研究方法以及实证研究的结论,也为各方面的利益相关者进行决策提供了理论支持,因此本文的研究结果对今后的研究和管理实践都具有一定的指导意义。
[Abstract]:With the continuous development of enterprise informatization and innovation of IT governance, more and more enterprises pay attention to IT governance. As the largest investment project of IT governance, ERP system is widely recognized by listed companies in our country. This paper discusses the effect of agency cost, The relationship between the implementation of the ERP system and the audit cost is expected to contribute to the development of the audit fees theory. Based on the principal-agent theory, this paper firstly analyzes the relationship between the implementation of enterprise ERP system and audit expenses on the basis of combing the relevant literature at home and abroad. And through the theoretical study, it is found that the implementation of ERP system in enterprises will act on audit fees through two ways: on the one hand, the direct effect of ERP system on audit costs has two kinds of countervailing forces. One is to reduce the audit cost by reducing the audit workload, the other is to increase the audit cost by increasing the audit risk; on the other hand, by indirectly acting on the audit cost through the agency cost, This role is embodied in the implementation of ERP system will reduce the internal agency costs, and then reduce the audit costs. Then this paper takes the enterprises implementing ERP system in Shanghai and Shenzhen stock market as the research object, through Wilcoxon rank sum test and multivariate linear regression model, carries on the regression analysis to the ERP system implementation, the agent cost and the audit charge. The results show that: first, the impact of ERP system before and during the implementation of ERP system on audit costs is not significant, but the positive impact of ERP system implementation on enterprise audit costs has been highlighted after the expansion of the sample period. It partly confirms the theory that the implementation of enterprise ERP system will have an impact on audit fees. Second, through the sample annual statistics, This paper proves that the implementation of ERP system in Chinese enterprises does exist "delay effect", and draws the conclusion that the time of operation is three years after the implementation of ERP system by regression analysis. This paper finds that the lower the agency cost, the lower the audit fee will be after the implementation of ERP system, that is, the smaller the agency conflict problem of listed company, the more obvious the decrease of audit fee after the implementation of ERP system. Under the background of the implementation of ERP system, this paper comprehensively considers the influence factors of various audit fees. It is an extension to the traditional audit fee model. At the same time, through the research method of large sample statistics and the conclusion of the empirical research, it also provides theoretical support for various stakeholders to make decisions. Therefore, the research results of this paper have certain guiding significance for future research and management practice.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F270.7;F239.4;F832.51;F224

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