内部控制影响审计收费的中介效应研究

On the Intermediary Effect of Internal Control on Audit Fees

文章采用沪深A股上市公司2014—2018年的非平衡面板数据,对内部控制与审计收费的关系进行了实证研究,并进一步讨论了商誉在内部控制与审计收费之间的作用。研究显示:内部控制负向影响审计收费;在内部控制影响审计收费过程中,商誉起到显著的中介效应。因此,企业应加强内部控制的实施,不仅可以降低商誉带来的风险,还能降低审计收费。

Using the unbalanced panel data of Shanghai and Shenzhen A-share listed companies from 2014 to 2018,this paper makes an empirical study on the relationship between internal control and audit fees,and further discusses the role of goodwill between internal control and audit fees.The research shows:internal control negatively affects audit fees;in the process of internal control affecting audit fees;goodwill plays a significant intermediary effect.Therefore,enterprises should strengthen the implementation of internal control,which can not only reduce the risk brought by goodwill,but also reduce audit fees.