家族企业管理模式、审计质量与代理成本

发布时间：2018-03-21 01:12

本文选题：家族企业　切入点：管理模式　出处：《财会通讯》2017年33期 　论文类型：期刊论文

【摘要】：本文选取2011-2015年A股民营企业为样本,分析了家族企业与审计质量与代理成本的关系。研究发现:家族企业与非家族企业在代理成本上存在显著差异,且非家族代理成本显著大于家族企业;在家族企业中,审计质量与代理成本存在显著的正相关关系,即审计质量越高,代理成本越高;在家族企业中,家族化管理模式与代理成本成正比,即家族化管理模式下的代理成本比职业化管理模式下高;家族企业中,家族化管理模式下审计质量越高,代理成本越高。
[Abstract]:This paper analyzes the relationship between family firm and audit quality and agency cost, and finds that there are significant differences in agency cost between family firm and non-family firm. The non-family agency cost is significantly higher than that of the family firm; in the family business, there is a significant positive correlation between the audit quality and the agency cost, that is, the higher the audit quality, the higher the agency cost; in the family business, The family management mode is directly proportional to the agency cost, that is, the agency cost under the family management mode is higher than that under the professional management mode; in the family business, the higher the audit quality in the family management mode, the higher the agency cost.
【作者单位】：中南民族大学管理学院;
【基金】：全国教育科学“十二五”规划2013年度教育部重点课题(项目编号:DIA130323)的阶段性研究成果
【分类号】：F239.4;F275;F276.5

【相似文献】