企业成本黏性、关键审计事项披露与审计费用
Corporate Cost Stickiness,Key Audit Matters Disclosure,and Audit Fees
俸芳 1李春燕1
作者信息
摘要
企业成本管理不当所造成的成本黏性在增加企业风险的同时,也加大了审计工作难度.本文利用沪深A股上市公司 2016-2022 年的年报数据,从关键审计事项披露视角出发,实证检验企业成本黏性与审计费用之间的关系及其实现路径.研究发现,企业成本黏性会显著增加审计费用,关键审计事项披露在其中起到部分中介作用.进一步检验发现,高内部控制质量和高外部分析师关注能够有效抑制企业成本黏性与审计费用之间的正向关系.本文实证结果既丰富了相关研究成果,也为企业加强成本管理、审计师优化审计程序提供了一定的理论依据.
Abstract
Cost stickiness resulting from improper corporate cost management not only increases corporate risk but also adds to the difficulty of audit work.Using data from the annual reports of A-share listed companies in Shanghai and Shenzhen from 2016 to 2022,this paper empirically examines the relationship between corporate cost stickiness and audit fees,as well as the mechanisms through which this relationship is realized,from the perspective of key audit matters disclosure.The study finds that corporate cost stickiness significantly increases audit fees,and the disclosure of key audit matters plays a partial mediating role in this relationship.Moreover,further analysis reveals that high-quality internal control and strong external analyst attention can effectively mitigate the positive relationship between corporate cost stickiness and audit fees.The empirical results of this study not only enrich relevant research but also provide theoretical support for companies to enhance cost management and for auditors to optimize audit procedures.
关键词
成本黏性/审计费用/关键审计事项/企业风险/内部控制/外部关注度Key words
Cost stickiness/Audit fees/Key audit matters/Corporate risk/Internal control/External attention引用本文复制引用
出版年
2024
NETL
NSTL
万方数据