内部控制、盈余管理与审计定价——来自2014年中国上市公司的经验证据

Internal Control,Earnings Management and Audit Pricing:An Empirical Analysis from China's Listed Companies in 2014

审计定价的高低与审计成本及审计风险有关。企业内部控制水平和盈余管理程度的不同会影响审计过程中人力、物力投入的多少以及审计风险的大小,从而影响审计定价。通过研究2014年深沪两市2300家上市公司的样本数据,考察内部控制、盈余管理与审计定价之间的关系发现:内部控制程度与审计定价之间的相关性不显著;盈余管理程度对审计定价具有显著的正向影响,在不同的内部控制水平下,盈余管理程度对审计定价的正向影响具有不同的显著性,内部控制水平越低的企业,盈余管理程度与审计定价之间的正相关关系的显著性越强。

The level of audit pricing is mainly affected by audit cost and audit risk.The different levels of internal control and earnings management will affect the input of human and financial resources and audit risk,thus affecting the audit pricing.By studying 2300 samples from listed companies in Shenzhen and Shanghai Stock Exchange,the paper discusses the relationship among internal control,earnings management and audit pricing.The results show that the relation between internal control level and audit pricing is not significant,the degree of earnings management has a significant positive impact on audit pricing.Under different levels of internal control,the degree of earnings management has different positive effect on audit pricing.The lower the level of internal control,the more significant the positive relationship between earnings management and audit pricing.