内部控制审计收费的影响因素研究

发布时间：2018-01-01 17:43

本文关键词：内部控制审计收费的影响因素研究　出处：《河北经贸大学》2014年硕士论文　论文类型：学位论文

【摘要】：我国已对上市公司进行内部控制审计做出了强制性要求，但是还没有制定内部控制审计收费的统一标准。本文考察了我国内部控制审计收费的影响因素，识别出了影响内部控制审计收费的因素，为我国内部控制审计定价提供了理论依据。本文运用博弈理论、委托代理理论、市场供需理论和成本补偿理论对影响内部控制审计收费的因素进行了分析，实证部分选取了2011年境内外同时上市的以及2012年沪深两市主板上市的披露了内部控制审计收费的公司为研究样本，首先对样本数据进行了描述性统计，然后对公司规模、公司治理结构、公司内部控制的复杂程度、公司内部控制失效的风险、会计师事务所声誉、上市公司所在地区等因素进行了多元回归分析。研究结果表明，公司规模越大、公司内部控制越复杂、内部控制失效的风险越大，注册会计师收取的内部控制审计费用越多；会计师事务所声誉越好，，品牌价值越高，收取的内部控制审计费用越高；而代表公司治理结构的独立董事所占的比例与内部控制审计收费负相关，但不显著，可能的原因是独立董事所占的比例越高并不完全代表公司董事会治理质量越好，独立董事的独立性、勤勉度也关系着独立董事能否发挥其监督制衡的作用；上市公司所在地的人均收入与内部控制审计收费正相关，但不显著，可能注册会计师在衡量审计收费时并不一定考虑公司所在地的经济发展程度，也可能是用上市公司所在地人均可支配收入来考察不同地区对内部控制审计收费的影响，变量选取不恰当、不准确。在此研究结果的基础上，提出了相关的政策建议以及进一步研究方向。
[Abstract]:China has made mandatory requirements for internal control audit of listed companies, but has not yet formulated a unified standard for internal control audit fees. This paper examines the influencing factors of internal control audit fees in China. The factors influencing the internal control audit fees are identified, which provides a theoretical basis for the internal control audit pricing in China. This paper uses game theory, principal-agent theory, market supply and demand theory and cost compensation theory to analyze the factors that affect internal control audit fees. The empirical part selects the companies listed both at home and abroad on 2011 and on the main board of the Shanghai and Shenzhen stock markets on 2012 to disclose the internal control audit fees as the research samples. First of all, the sample data are described, then the size of the company, corporate governance structure, the complexity of the internal control of the company, the risk of failure of the internal control of the company, accounting firm reputation. The results show that the larger the size of the company, the more complex the internal control is, and the greater the risk of the failure of internal control. The more fees CPA charge for internal control audit; The better the reputation of the accounting firm, the higher the brand value and the higher the internal control audit fee. The proportion of independent directors representing corporate governance structure is negatively correlated with internal control audit fees, but not significant. The possible reason is that the higher the proportion of independent directors is, the better the governance quality of the board of directors is, and the independence and diligence of independent directors are also related to whether independent directors can play their role of supervision and checks and balances; The per capita income of listed companies is positively related to internal control audit fees, but not significant. It is possible that CPA may not consider the degree of economic development when measuring audit fees. It is also possible to use the per capita disposable income of listed companies to investigate the impact of different regions on internal control audit fees. The selection of variables is inappropriate and inaccurate. On the basis of the results of this study. The related policy recommendations and further research directions are put forward.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F276.6;F239.4;F275

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