Study on the Influence of Enterprise Resource Allocation Strategy on Audit Expenses
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.
NETL
NSTL
万方数据
维普
