最终控制人特征、内部控制质量与审计费用

发布时间：2018-03-28 09:43

本文选题：审计费用　切入点：产权性质　出处：《重庆理工大学》2016年硕士论文

【摘要】：会计师事务所低价竞标审计项目的负面消息引起了社会广泛的关注,审计定价的规范性遭到了质疑。审计费用是联结被审计单位与会计师事务所的纽带,规范审计收费标准有利于审计市场的健康有序发展和资本市场的资源优化配置。Simunic(1980)创新性地提出了审计费用经典模型,即审计费用由审计成本和审计风险组成。后来不断有学者在此基础上扩展审计费用的影响因素。随着我国内部控制体系的构建逐渐规范,内部控制质量的高低是否影响审计费用成为了部分学者研究的重点。然而关于最终控制人特征与审计费用的关系较少有人研究。本文基于审计定价决定因素理论、委托代理理论、信息不对称理论和信号传递理论,分析了最终控制人特征、内部控制质量与审计费用的内在联系。以期进一步充实内控质量与审计费用关系的实证证据,促进审计定价的合理规范。本文首先对国内外最终控制人特征与审计费用、内部控制质量与审计费用的相关文献进行梳理,阐述国内外相关研究现状,并基于理论分析提出假设。经实证研究发现:(1)内部控制质量与审计费用呈显著的负相关关系。(2)加入产权性质分析得出,内控质量与审计费用的负相关关系在非政府最终控制的上市公司更加显著。(3)最终控制人控制权比例与审计费用成U型关系。(4)最终控制人控制权比例的提高会显著减弱内控质量与审计费用的负相关关系。(5)在分样本研究中,控制权比例与审计费用的负相关关系在内控质量较低时更加明显。内控质量与审计费用间的负相关关系在控制权比例较高时更明显。基于以上结论,本文提出了相关政策性建议,对于提高公司内部控制质量,制约和改善控制人的各种不良行为,克服审计行业现行定价模式的随意性以及提高审计工作的效率有一定的借鉴意义。但是,本文只选取2012-2014年沪深两市A股上市公司为研究样本,对其他样本是否适用需要进一步检验。
[Abstract]:The negative news of the audit project in the low bid of accounting firm has aroused widespread concern in the society, and the standardization of audit pricing has been questioned. The audit fee is the link between the audited unit and the accounting firm. Standardizing the audit fee standard is conducive to the healthy and orderly development of the audit market and the optimal allocation of resources in the capital market. That is, audit cost is composed of audit cost and audit risk. Later, more and more scholars expand the influencing factors of audit cost. With the construction of internal control system in our country gradually standardized, Whether the quality of internal control affects audit costs has become the focus of some scholars. However, there are few studies on the relationship between the characteristics of final controllers and audit costs. This paper is based on the theory of audit pricing determinants. Based on principal-agent theory, information asymmetry theory and signal transmission theory, this paper analyzes the characteristics of final controller, the internal control quality and the internal relationship between audit cost and internal control, in order to further enrich the empirical evidence of the relationship between internal control quality and audit cost. Firstly, this paper combs the relevant literature on the characteristics of final controller and audit cost, internal control quality and audit cost, and expounds the current situation of relevant research at home and abroad. Based on the theoretical analysis, the hypothesis is put forward. The empirical study shows that there is a significant negative correlation between the quality of internal control and audit expenses. The negative correlation between internal control quality and audit expenses is more significant in non-government final control listed companies. To reduce the negative correlation between internal control quality and audit expenses. The negative correlation between the proportion of control rights and audit expenses is more obvious when the quality of internal control is lower, and the negative correlation between internal control quality and audit costs is more obvious when the proportion of control rights is higher. This paper puts forward some relevant policy suggestions to improve the quality of internal control of the company, restrict and improve the various bad behaviors of the controlling person. It is of great significance to overcome the arbitrariness of the current pricing model and to improve the efficiency of audit. However, this paper only selects the A-share listed companies of Shanghai and Shenzhen stock markets in 2012-2014 as the research samples. The applicability of other samples requires further examination.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275;F239.4

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