高管变更、媒体关注与审计费用
Executive Changes,Media Attention and Audit Fees
梁芳 1王柯新1
作者信息
- 1. 西安石油大学经济管理学院,陕西西安 710065
- 折叠
摘要
以2011-2022年A股非金融类上市公司为研究样本,采用双向固定效应模型分析高管变更与审计费用的关系,同时将媒体关注度作为调节变量,探究媒体关注度对两者关系的影响.实证结果表明:高管变更与审计费用存在正相关关系,媒体关注度对高管变更与审计费用的关系具有提升效应;相较于价值较小的企业、国有企业以及大股东占用企业资金较少的企业,非国有企业、企业价值较大的企业及大股东占用企业资金较多的企业其高管变更与审计费用间的正相关关系更加显著.提出应提高内部控制质量、保持审计工作独立性、职能部门加强监管等建议.
Abstract
With A-share non-financial listed companies from 2011 to 2022 as research samples,the two-way fixed-effect model is used to analyze the relationship between executive change and audit fees,and media attention is used as a moderating variable to explore the influence of media attention on the relationship between the two.The empirical results show that there is a positive correlation between executive change and audit cost,and media attention has an enhanced effect on the relationship between executive change and audit cost.Compared with enterprises with small value,state-owned enterprises and enterprises with small capital occupied by major shareholders,the positive correlation between senior management change and audit fees is more significant in non-state-owned enterprises,enterprises with large enterprise value and enterprises with large capital occupied by major shareholders.It is suggested that we should improve the quality of internal control,maintain the independence of audit work,and strengthen the supervision of functional departments.
关键词
高管变更/媒体关注度/审计费用Key words
executive change/media attention/audit fee引用本文复制引用
出版年
2024
国家科技期刊平台
NSTL
维普
万方数据