摘要
审计收费的高低及合理与否反映了企业潜在风险和经营状况,管理层变更及两职合一作为企业内部治理结构的重要制度安排,其对审计收费决策的影响值得充分探讨。文章以A股2012-2020年数据为样本,运用Fee审计定价模型,对管理层变更情况以及两职合一和审计费用之间的关系展开研究。结果表明:管理层变更将导致审计费用上升,而两职合一会降低审计费用。进一步研究发现,二者同时出现将提高审计收费,在后续年度得到回落。该研究结论丰富了上市公司内部治理结构及其变动对审计费用的研究,为提高外部审计对上市公司盈余质量的监督提供借鉴。
It fully reflects the impact of the change of the audit structure and the reasonable management fee on the internal management of the enterprise.Based on the data of a shares from 2012 to 2020,this paper uses the fee audit pricing model to study the change of management and the relationship between the integration of two duties and audit fees.The results show that the change of management will lead to the increase of audit fees, while the integration of two duties will reduce the audit fees;Further research found that the simultaneous occurrence of the two will increase the audit fees and fall back in the subsequent years.The research conclusion enriches the research on the audit cost of the internal governance structure and its changes of listed companies, and provides a reference for improving the supervision of external audit on the earnings quality of listed companies.
作者
杨晓丹
朱雅平
YANG Xiaodan;ZHU Yaping(East China Jiaotong University,Nanchang Jiangxi 330013,China)
出处
《管理工程师》
2022年第6期14-20,共7页
Management Engineer
基金
江西省教育厅科技项目(GJJ170389)。
关键词
管理层变更
两职合一
治理结构
审计费用
审计定价
management change
two functions in one
governance structure
audit fees
audit pricing
