财务报告内部控制审计收费的影响因素——基于中国内地在美上市公司的实证研究

Factors Influencing Audit Fees of Internal Control over Financial Reporting:Empirical Research Based on Chinese Companies Listed in the USA

本文以中国内地在美国上市的公司为样本,研究了财务报告内部控制审计收费的影响因素及影响方式。研究发现,公司规模、会计师事务所的声誉与审计收费显著正相关;公司财务报告内部控制的复杂性与审计收费正相关,而且,在会计师事务所看来,相对于有传统的常规业务流程的公司,没有传统的常规业务流程的公司的财务报告内部控制更复杂。研究还发现,由于风险导向审计模式的应用、SOX法案特定的制度安排以及财务报告内部控制的特性,公司财务报告内部控制失效的风险与审计收费之间并不是以往研究结论和常识中的正相关,而是显著负相关,即上一年披露了财务报告内部控制重大缺陷的公司的审计收费反而低,产生了"极反效应"。

Based on Chinese companies listed in the USA,it explores the factors influencing audit fees of internal control over financial reporting.The results support existing research and show new findings.Company size,the complexity of company internal control,the reputation of accounting firm have significant positive correlation with audit fees,and the internal control over financial reporting of company without traditional business process is more complex than the one of company with traditional business process in the view of accounting firm.More importantly,the risk of internal control over financial reporting has significant negative correlation with audit fees because of risk-based audit mode,Sox Act specific rules and properties of internal control,which is different from the common sense of positive correlation.The correlation between audit fees and the risk of internal control over financial reporting will develop in the opposite direction when the information becomes extreme,which can be called 'reversing effect'.