摘要
以2012年十八大以来的铁腕反腐为视角,研究了2010—2015年间腐败治理对我国沪深两市1612家上市公司审计费用的影响。实证结果表明,腐败治理与审计费用呈显著的正向关系,且对国有企业的影响超过了非国有企业;法律环境与审计费用同样呈现显著的正向关系;但是,腐败治理效果对法律环境的改善存在一定的滞后或不足。在此基础上提出,腐败治理可能抑制企业寻租动机,促使企业摆脱非市场化的政治关联依赖,从而转向公平竞争、法治化、市场化的经营发展模式;同时要推进反腐败国家立法,进而维护"海晏河清、朗朗乾坤"的社会氛围。
Taking the anti-corruption campaign ever since the 18 th CPC National Congress as a perspective,this paper explores the impact of corruption governance on audit expenses of 1,612 listed companies in Shanghai and Shenzhen Stock Exchange. Empirical studies show that corruption governance is significantly and positively correlated with audit expenses,and the impact on SOEs exceeds non-SOEs. In addition to that,legal environment is also significantly and positively correlated with audit expenses. However,the effect of corruption governance lags behind the improvements of legal environment. Hence this paper deduces that corruption governance curbs the motive for companies’ rent-seeking behaviors,which will impel companies to break away from dependencies on non-marketable political connections. Then,companies will head for an operation model that embraces fair competition,legalization and marketization; meanwhile,it is necessary to promote national legislation of anti-corruption; and companies will operate under an honest and clean environment.
作者
余鹏翼
刘先敏
YU Pengyi;LIU Xianmin(School of Accounting, Guangdong University of Foreign Studies, Guangzhou 510420, China)
出处
《审计与经济研究》
CSSCI
北大核心
2018年第3期19-28,共10页
Journal of Audit & Economics
基金
广东省自然科学基金重点项目(2017A030311026)
广东国际战略研究院项目(17ZDA28)
广东高校创新团队项目(2015WCXTD005)
关键词
审计费用
腐败治理
法律环境
审计意见
审计质量
公司治理
国家审计
政府审计
audit expenses
corruption governance
legal environment
audit opinion
audit quality
corporate governance
state audit
government audit
