内部控制、管理层权力对审计费用影响研究

Research on Influence of Internal Control and Management Power on Audit Fee

上市公司审计费用很大程度上取决于审计工作量,而审计工作量与企业内控质量有很大关联。与此同时,管理层权力又会影响内控质量。基于此,本文利用2009-2016年我国上市公司作为研究样本,实证检验了管理层权力、内部控制的互动关系对审计费用的影响。研究发现,高效的内部控制有助于降低审计费用,但管理层权力越大会导致审计费用上升。进一步,管理层权力与内部控制对审计费用的影响存在相互制约作用,管理层权力会弱化内部控制与审计费用的负相关关系,而内部控制会弱化管理层权力与审计费用的正相关关系。

The audit fee of listed companies depends largely on the audit workload which is closely related to the quality of internal control. At the same time, management power will also affect the quality of internal control. On this basis, with the listed companies in China from 2009 to 2016 as research sample, this article empirically tests the influence of the interaction between the management power and internal control on audit fee. It fi nds that effi cient internal control can lower audit fee, while greater management power will lead to higher audit fee. Further, the management power and internal control can restrain each other's infl uence on audit fee. The management power will weaken the negative correlation between internal control and audit fee, while internal control will also weaken the positive correlation between management power and audit fee.