关于内部审计规模影响因素的实证研究

本文以我国中小企业板的上市公司为研究对象,根据其所公布的2007年年报中的数据,验证影响内部审计规模的相关因素。研究结果表明,内部审计规模与公司规模、资产负债率和外部审计费用正相关。     

关于内部审计规模影响因素的实证研究

本文以我国中小企业板的上市公司为研究对象,根据其所公布的2007年年报中的数据,验证影响内部审计规模的相关因素.研究结果表明,内部审计规模与公司规模、资产负债率和外部审计费用正相关.     

对中小板上市公司审计风险的几点思考

对于新兴的中小企业板，深圳证券交易所对其实行比主板市场更为严格的信息披露制度。中小企业板这一规定一方面可以让上市公司真实、准确、及时地履行信息披露义务，更能保护广大公众股东的知情权；另一方面也增加了注册会计师在审计中的内容及风险。中注协发布通知强调，各事务所要高度重视中小企业板块上市公司2004年半年度会计报表的审计工作。为什么中注协会要求重视中小板上市公司的审计呢?会计师事务所对中小板上市公司进行审计时将面临什么样的审计风险呢?本文拟对这些问题进行探讨。     

对外担保会影响审计费用与审计意见吗？

以2007—2013年间沪深A股上市公司为样本，考察公司对外担保的情况，并分析了上市公司当年对外担保对其审计费用和审计意见的影响。结果表明：存在对外担保的公司会被收取更高的审计费用，且对外担保的规模越大，审计费用也越高；存在高风险担保的上市公司被出具非标准审计意见的概率相对较高。进一步研究发现，当上市公司为国有时，其对外担保事项影响审计费用的程度较之非国有企业更大；东部沿海地区上市公司相对于其他地区上市公司，其对外担保事项对审计费用的影响更大。     

河北省上市公司审计费用实证研究——基于2009年-2010年上市公司数据分析

本文从2009年-2010年公布年报的符合模型构建条件的河北省上市公司中选取了符合条件的样本,建立多元线性回归模型对审计费用的影响因素进行了实证研究。研究发现上市公司的规模是影响河北省上市公司审计费用的主要因素,而审计业务复杂程度、会计事务所的规模以及公司净资产收益率等体现出潜在审计风险成本未能在审计费用中得以体现。     

信息互动关系有助于降低审计费用吗？——来自网络互动平台的经验证据

基于上交所“上证e互动”及深交所“互动易”网络互动平台中问答板块的爬虫数据,以2013—2018年沪深两市上市公司为样本,系统研究了上市公司与投资者信息互动对审计费用的影响。研究发现：网络互动平台上投资者提问次数、公司回答次数越多,公司回复率越高,问答间隔时间越短,上市公司信息披露程度就越高,而信息不对称程度降低,使得审计风险减小进而降低审计费用。结论可为信息互动和审计费用关系提供经验证据,推进网络互动平台信息在审计领域的研究。     

我国中小上市公司价值影响因素初探

自2004年5月27日中小企业板块正式启动以来,中小企业板块已有274家企业。中小企业板规模不断扩大,让政府、投资者、银行以及经营管理人员等利益相关者愈发重视中小上市公司价值识别问题。     

上市公司审计费用与盈余管理实证分析——来自广西的数据

本文在Simunic审计收费模型研究的基础上,利用2002年到2006年广西上市公司的相关数据,实证分析了广西上市公司的盈余管理行为对审计费用的影响。结果发现,审计费用与盈余管理不显著相关,且相关关系为负,审计费用与公司规模、会计师事务所的类型显著正相关。     

上市公司审计费用与盈余管理实证分析——来自广西的数据

本文在Simunic审计收费模型研究的基础上,利用2002年到2006年广西上市公司的相关数据,实证分析了广西上市公司的盈余管理行为对审计费用的影响。结果发现,审计费用与盈余管理不显著相关,且相关关系为负,审计费用与公司规模、会计师事务所的类型显著正相关。     

事务所规模、组织形式对审计收费影响的实证研究——来自沪深两市2005年度的证据

本文主要考察会计师事务所规模和组织形式与审计收费之间的关系。通过对2005年度沪深两市上市公司为样本,运用回归模型对影响审计收费的因素,尤其是事务所规模和组织形式进行了考察。结果表明,凭借专业服务和品牌,大规模和合资会计师事务所对审计服务收取了更高的费用。同时,会计师事务所在决定审计收费时也考虑了风险、上市公司规模以及审计复杂程度等因素。     

Does Board Independence Affect Audit Fees? Evidence from Recent Regulatory Reforms

To enhance board oversight, since 2002, US legislation has required listed companies to have a majority independent board. This paper uses this legislative change to examine the relation between board independence and audit fees. To provide a clean estimate of this relation, we adopt a difference-in-difference approach using a sample matched on client firm characteristics. We find that greater board independence is insignificantly associated with a change in audit fees when client firms operate in a weak information environment. When the information environment is strong, greater board independence is associated with an increase in audit fees. Our results are consistent with the nascent theory emphasizing information asymmetry and provide insight into the effectiveness of the mandated board independence in relation to audit quality.     

管理者能力与权力对内部控制审计费用的影响

Taking the internal audit fees in listed companies disclosed by Shenzhen and Shanghai main board from 2012 to 2015 as research samples, this paper makes an empirical study on the influence of managerial ability and power on internal control audit fees. The research shows that both managerial ability and power are negatively related to internal control audit fees. After distinguishing the nature of property right, this paper finds that, as far as the influence of managerial power on internal controls audit fees is concerned, there is no significant difference both in the state-owned and non-state-owned listed companies, while in state-owned listed companies, managerial power has a more significant negative impact on internal control audit fees. Conclusions of this paper extend the research on upper echelons theory, managerial ability and power, and regulate the internal control audit fees instructively.     

CEO自恋与公司审计费用

以2008—2018年我国A股上市公司为研究样本,分析和检验了CEO自恋如何影响公司审计收费及其作用机制。研究发现：CEO自恋程度越高的公司审计费用越高,且CEO自恋主要通过影响公司战略差异进而影响审计收费。进一步研究发现,CEO自恋与审计费用的关系在机构投资者持股比例较低和董事会监督较弱的公司中更显著。研究结果不仅为影响公司审计费用的前置动因研究提供了新的解释,也从人格特征维度补充和深化了高阶理论研究。     

公司制衡机制与财务舞弊:来自我国证券市场的经验证据

本文采用Logistic模型对我国2002~2004年A股财务舞弊公司的内部制衡、独立审计与政府监管制衡机制进行了研究。结果发现:公司股东大会出席率与财务舞弊负相关,董事会规模与财务舞弊负相关;独立董事比例、监事会规模、董事长与总经理两职合一对财务舞弊并无显著影响;资产审计费用率与财务舞弊正相关;上年度财务报告审计意见差、上年度股票被特别处理的公司财务舞弊可能性较大。     

家族企业国际化对审计收费的影响研究

以我国2010—2020年沪深A股上市家族企业为研究样本,实证检验家族企业国际化与审计收费之间的关系。研究结果发现,家族企业国际化程度的加深会使得审计收费提高。代际传承和家族董事席位分别在两者之间发挥正向和负向调节作用。机制检验表明,家族企业开展国际化经营增加了企业的经营风险,提高了审计师对于风险的评估,从而导致审计收费的提高。进一步研究发现,家族企业国际化与审计收费之间的正向影响在不具有海外背景高管的企业以及不存在国有持股的企业中更为突出。研究结论为从审计师视角加强对家族企业国际化的监管提供理论依据和经验证据。     

审计收费影响因素的实证分析

本文从客户特征出发提出三个假设研究审计收费影响因素,发现公司规模对审计收费有显著影响,代表风险因素和盈余管理动机的变量对审计收费影响不显著,说明审计师对审计风险因素重视不足。     

基于审计主客体特征的审计收费的影响因素分析

本文在以往研究成果的基础之上,从会计师事务所和被审计单位主客体的角度研究审计收费的影响因素。基于会计师事务所角度,影响审计收费的因素有:审计成本、事务所的规模、事务所的品牌效应;基于被审计单位角度,影响审计收费的因素分别是:资产规模和子公司个数、盈余管理、所有权集中程度和股东的制衡度、风险水平、区域位置。     

Audit committee effectiveness and the audit fee

The UK is the only major country within the European Union the majority of whose listed companies have formed audit committees composed of non-executive directors to monitor financial reporting, the external auditors, and internal control strength. The adoption of audit committees in contrast to the approach in Europe has arisen despite the lack of evidence on their effectiveness even in the USA and Canada, where they have been mandatory since the 1970s. This paper seeks to establish whether audit committees are effective in ensuring audit quality by protecting the auditors from fee cuts which might affect audit quality, and signal tighter internal controls which help to reduce audit time and hence audit fees. The problem is that the audit committee may be expected to exert a two-way pressure on audit fees. To the extent that audit committees should enhance audit quality, partly by ensuring that audit hours are not reduced, an audit committee may be expected to increase total audit fees. At the same time, an audit committee may reasonably be thought to be a proxy for internal control strength. Ceteris paribus, companies with strong internal controls may be expected to pay lower audit fees than those with weak internal controls. Our paper argues that the ‘quality’ aspect of the audit can be captured through a dummy firm size variable, whilst the internal control aspects can be captured through dummy risk and complexity variables. The hypotheses examined are that size related audit fees are higher in companies with an audit committee; and that risk- and complexity-related audit fees are lower in companies with audit committees. The hypotheses are tested by developing a regression model for audit fees of a sample of the companies which comprise the FT-SE 500, with variables being included for the presence or absence of an audit committee. The results show that the relationship between size-related audit fees and the presence of an audit committee is positive and statistically significant, but that although there is a negative relationship between risk- and complexity-related audit fees and the presence of an audit committee, the relationships are not conclusively significant. The findings provide support for the contention that audit committees are at least partially effective in preventing reductions in the audit fee to levels where the quality of the audit may be compromised.     

Research Forum: cross border comparisons Introduction

This paper investigates the effect of non-audit services on audit quality. Following the announcement of the requirement to disclose non-audit fees, approximately one-third of UK quoted companies disclosed before the requirement became effective. Whilst distressed companies were more likely to disclose early, auditor size, directors' shareholdings and non-audit fees were not significantly correlated with early disclosure. These results cast doubt on the view that voluntary disclosure of non-audit fees was used to signal audit quality. The evidence also indicates a positive weakly significant relationship between disclosed non-audit fees and audit qualifications. This suggests that when non-audit fees are disclosed, the provision of non-audit services does not reduce audit quality.     

异常审计费用、审计质量与IPO定价——基于A股市场的分析

以A股市场2006—2012年IPO公司为研究对象，探讨异常审计费用与审计质量的相关性及其在IPO定价中的作用。结果发现：对全样本，异常审计费用与IPO抑价水平显著负相关，与可操纵性应计利润的绝对值和股票上市后的长期市场表现不相关；当考虑异常审计费用的方向时，正的异常审计费用与IPO抑价水平、可操纵性应计利润的绝对值显著负相关，与股票上市后的长期市场表现显著正相关，而负的异常审计费用与三者的相关性均不显著。这表明作为会计师事务所努力程度的体现，正的异常审计费用不会损害审计质量，相反在一定程度上能提升审计质量。因此，监管部门应更多地关注审计收费不足所存在的风险。