高管激励对审计费用的影响

The Impact of Executive Incentives on Audit Fees

以2014-2019年国内A股市场实施高管薪酬激励和股权激励的公司数据为研究对象,对高管激励与审计收费的关系进行探讨。结果表明,高管的薪资激励对审计费用具有负向影响,而股权激励对审计费用具有正向作用。基于此,进一步对产权进行区分,发现对非国有企业实施激励比对国有企业实施激励显著性更明显。

Taking the data of companies implementing executive compensation incentives and equity incentives in the domestic A-share market from 2014 to 2019 as the research object,the relationship between executive incentives and audit fees is discussed.The results show that executive salary incentives have a negative impact on audit costs,while equity incentives have a positive effect on audit costs.Based on this,we further differentiated property rights and found that the incentives for non-state-owned enterprises are more significant than for state-owned enterprises.