衍生金融工具复杂性、信息化水平与审计收费

On Complexity of Financial Derivatives,Informatization Level and Audit Fees

以2010-2018年中国上市银行为研究对象,考察衍生金融工具复杂性对审计收费的影响,并应用因子分析法计算信息化水平指数,研究信息化水平对衍生金融工具复杂性和审计收费两者相关关系的调节作用。研究结果发现:衍生金融工具复杂性与审计收费呈显著正相关关系;信息化水平增强了衍生金融工具复杂性对审计收费的正向影响,即银行的信息化水平越高,衍生金融工具复杂性对审计收费的正相关关系越强。

Based on the data of listed banks in China from 2010 to 2018,this paper investigates the impact of the complexity of financial derivatives on audit fees,and then applies the factor analysis method to calculate the informatization level index to study the moderating effect of the informatization level at the correlation between the complexity of financial derivatives and audit fees.The results show that:The complexity of financial derivatives positively is correlated with audit fees;The informatization level enhances the positive impact of the complexity of financial derivatives on audit fees,that is,the higher the informatization level of the bank,the stronger the positive correlation between the complexity of financial derivatives and audit fees.