强制披露内部控制缺陷对审计费用的影响——基于制度变迁理论视角的研究

On the Influence of Compulsory Revelation of Internal Control Deficiency on Audit Fee Research from the Perspective of Institutional Change Theory

将内部控制划分为自愿实施（2010～2011）与强制实施（2012～2014）两个阶段,引入制度变迁理论,从截面和跨期两个视角考察内部控制缺陷及其修复在不同阶段对审计费用可能产生的影响。研究表明,相对于自愿实施阶段,强制实施阶段确实会引起有内部控制缺陷公司的审计费用大幅增加,其中重大缺陷披露增加的审计费用更为明显。加入是否出具内部控制审计报告进一步研究后发现,在强制实施阶段出具内部控制审计报告的公司缺陷修复后显著降低了审计费用。

It is indicated in the survey,based on the institutional change theory with the classification of the internal control into the two periods of voluntary implementation（from 2010 to 2011）and compulsory implementation（from 2012to2014）,to the potential influence of the internal control deficiency and its repair on the audit fee in different periods from the perspective of cross section and inter temporal that the second period,compared to the first,really makes the audit fee greatly increased paid by the company with the deficiency of internal control and the audit fee is clearly more higher increased by the revelation of major deficiency.And it is shown in the further research,by the consideration of whether the auditing report is to be issued or not,that the audit fee in the second period is obviously decreased after the deficiency repair in the company with the auditing report issued.