企业资源配置战略对审计费用的影响效应研究
Study on the Influence of Enterprise Resource Allocation Strategy on Audit Expenses
安世强 1张金昌2
作者信息
- 1. 中国社会科学院大学 商学院,北京 102488
- 2. 中国社会科学院大学 商学院,北京 102488;中国社会科学院 工业经济研究所,北京 100006
- 折叠
摘要
合理的审计费用是审计机构提供高质量审计服务、更好承担资本市场看门人职责的基础与前提.以2007-2022 年非金融类A股上市公司为研究样本,实证检验了企业资源配置战略对审计费用的影响效应,研究表明:(1)与投资主导型企业相比,经营主导型企业支付的审计费用更低;(2)经营主导型企业具有更低的经营风险,审计投入更少,因此承担的审计费用更低;(3)经营主导型企业支付更低审计费用的现象主要出现在内控质量较低的企业、未引入连锁股东的企业、非"四大"审计的企业以及制造业企业之中.
Abstract
Reasonable audit expenses are the basis and prerequisite for audit institutions to provide high-quality audit services and better un-dertake the gatekeeper duties of the capital market.Taking non-financial A-share listed companies from 2007 to 2022 as research samples,this paper empirically tests the impact of enterprise resource allocation strategy on audit expenses and its mechanism.The empirical research shows that:(1)Compared with investment-oriented enterprises,operation-oriented enterprises pay lower audit expenses;(2)Operation-o-riented enterprises have a significant negative impact on audit costs by reducing operational risks and required audit inputs;(3)The phe-nomenon that operation-oriented enterprises pay lower audit fees mainly appears in enterprises with low internal control quality,enterprises without introducing cross-ownership,non-big-four audit client,and manufacturing enterprises.
关键词
企业资源配置战略/投资主导型企业/经营主导型企业/审计费用/经营风险/审计投入Key words
enterprise resource allocation strategy/investment-oriented enterprises/operation-oriented enterprises/audit expenses/opera-tional risks/audit input引用本文复制引用
基金项目
中国社科院重点登峰战略企业管理与会计学优势学科建设项目(210203005)
出版年
2024
NETL
NSTL
维普
万方数据