业绩压力、股权结构与审计收费关系分析

On the Relationship of Performance Pressure,Ownership Structure and Audit Fees

以2019年A股上市公司为研究对象,采用多元回归模型在分析业绩压力与审计收费关系的基础上,分析股权制衡度对两者关系的调节作用。研究表明:业绩压力与审计收费存在正相关关系,并且当企业处于微利状态时,业绩压力对审计收费的影响更为强烈;进一步研究表明股权制衡度可以弱化业绩压力与审计收费之间的正相关关系。

Taking A-share listed companies in 2019 as the research object,this paper adopts the multiple regression model to analyze the relationship between performance pressure and audit fees,and then explore the moderating effect of equity checks and balance on the relationship between them.The study shows that:performance pressure is positively correlated with audit fees,and when the enterprise is in a state of low profit,performance pressure has a stronger impact on audit fees.Further research shows that the equity checks and balance can weaken the positive correlation between performance pressure and audit fees.