摘要
以2007~2016年中国沪深A股上市公司为样本,研究了内部控制审计制度变迁中自愿性内部控制审计对审计契约的影响,拓展了自愿性内部控制审计的经济后果的研究文献。实证研究发现,上市公司自愿性内控审计伴随着更低的审计师更换现象,但自愿性内控审计能显著降低审计师更换的概率仅适应于非国际四大的审计客户或重要性水平高的客户,即本土会计师事务所有可能为了保留重要客户而主动迎合上市公司的自愿性内控审计需求。然而,进入强制性内控审计阶段后,曾经的自愿性内控审计对审计契约的稳定效应不再显著。虽然上市公司自愿性内控审计没有显著提高其当期整体审计费用,但自愿阶段实施了内控审计的上市公司,其前期积累的工作经验能显著降低其强制性内控审计阶段的审计负担,即曾经的自愿性内控审计中积累的审计经验能在一定程度上发挥学习效应,且这种学习效应在非国际四大的审计客户中更为显著。
Based on A-share Chinese listed companies from 2007 to 2016, this paper examines the impact of voluntary internal control audit on audit contract in the change of internal control audit system, and expands the research literature on the economic consequences of voluntary internal control audit. The results indicate that the voluntary internal control audit of listed companies is accompanied by a lower auditor turnover, but after entering the stage of mandatory internal control audit, the once voluntary internal control audit has no significant effect on the stability of audit contract. Although the voluntary internal control audit of listed companies does not significantly increase their overall audit costs in the current period, the work experience accumulated in the early stage of the voluntary internal control audit of listed companies can significantly reduce the audit burden in the mandatory internal control audit stage. However, the impact of the cooperative relationship established due to voluntary internal control audit on the audit contract is only applicable to the non-big four or high importance customers, that is, local accounting firms may take the initiative to meet the voluntary internal control audit needs of listed companies in order to retain(important) customers. There is no significant difference between the big four and the non-big four and whether the customer is important or not as far as the learning effect of the audit experience accumulated in the past voluntary internal control audit is concerned, which can reduce the audit cost in the stage of mandatory internal control audit to a certain extent.
作者
张子健
沈玉净
ZHANG Zijian;SHEN Yujing(Business School,Hunan Normal University,Changsha 410081,China)
出处
《系统管理学报》
CSSCI
CSCD
北大核心
2022年第3期589-603,618,共16页
Journal of Systems & Management
基金
国家自然科学基金资助项目(71702054)。
