高管海外背景、内部控制质量与审计费用

The Relations Between the Overseas Background of Senior Executives,Quality of Internal Control and Audit Expenses

高管个人特征和企业内部治理环境对企业外部审计至关重要。基于高阶理论,选取2013—2019年沪深A股上市公司作为研究对象,实证考察了高管海外背景与审计费用之间的关系以及企业内部控制质量在二者间发挥的作用。研究发现:高管海外背景与审计费用显著正相关,在加入内部控制质量这一变量后,进一步发现企业内部控制质量能够有效缓解高管海外背景对审计费用的正向影响。研究结论彰显高管个人特征对企业战略决策具有重要作用,希冀研究结论能够对优化公司内部治理结构和企业选聘高层管理人员提供参考。

Senior executives′personal characteristics and corporate internal governance environment are crucial to corporate external audit.Based on the upper echelons theory,this paper selects Shanghai and Shenzhen A-share listed companies from 2013 to 2019 as the research objects to empirically investigate the relationship between the overseas background of senior executives and audit expenses and the role of internal control quality in the relationship between the two.It is found that the overseas background of senior executives is significantly positively correlated with audit expenses.After adding the variable of internal control quality,it is further found that the quality of internal control can effectively mitigate the positive impact of the overseas background of senior executives on audit expenses.It is hoped that the research conclusion can provide some reference for optimizing the corporate internal governance structure and selecting senior managers.