| 控制风险、风险溢价与审计收费——来自深市上市公司2007年年报的经验证据 |
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| 引用本文： | 戴捷敏,方红星.控制风险、风险溢价与审计收费——来自深市上市公司2007年年报的经验证据[J].审计与经济研究,2010,25(3). |
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| 作者姓名： | 戴捷敏 方红星 |
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| 作者单位： | 1. 南京审计学院,金审学院,江苏,南京,211815
2. 东北财经大学,会计学院,辽宁,大连,116025 |
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| 基金项目： | 国家自然科学基金，南京审计学院校级课题 |
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| 摘 要： | 理论上,内部控制质量是审计收费的决定因素之一,但是由于内部控制信息难以获得,因而鲜有这方面的经验证据.而2007年证监会要求上市公司提供内部控制自评报告的规定为评价内部控制质量提供了契机.根据审计价值理论,以2007年深市上市公司为研究样本,考察控制风险(内部控制质量)和诉讼风险对审计收费的影响.研究发现控制风险和审计收费之间的确存在正相关关系,且审计收费中包含了一定程度的风险溢价.
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| 关 键 词： | 审计收费 控制风险 风险溢价 审计风险 上市公司 内部控制 |
Risk Control,Risk Premium and Auditing Fees: Empirical Evidence from the Reports of Listed Companies in Shenzhen in 2007 |
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| DAI Jie-min,FANG Hong-xing.Risk Control,Risk Premium and Auditing Fees: Empirical Evidence from the Reports of Listed Companies in Shenzhen in 2007[J].Economy & Audit Study,2010,25(3). |
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| Authors: | DAI Jie-min FANG Hong-xing |
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| Institution: | DAI Jie-min1,FANG Hong-xing2 (1.School of Jinshen,Nanjing Audit University,Nanjing 211815,China,2.School of Accounting,Northeast University of Finance , Economics,Dalian 116025,China) |
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| Abstract: | Quality of internal control is one of the decisive factors to influence the auditing fees in theory.Because no methods can be used to obtain the internal control information of listed companies,there is little empirical evidence in this field.That CSRC required listed companies to disclose internal control self-reports since 2007 gives us an opportunity to observe the quality of internal control.According to the theory of auditing valuation and the data of the listed companies in Shenzhen Stock Exchange of ... |
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| Keywords: | auditing fees risk control risk premium auditing risk listed companies internal control |
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