家族企业特征、代理成本与审计费用

Family Business Characteristics,Agency Costs and Audit Fees

本文以2016-2020年上市家族企业的数据为研究样本,从代理成本角度出发,实证检验我国家族企业特征对审计费用的影响。研究发现:家族成员在最高管理团队中的比例和家族实际控制人持有股份的比例越高,支付的审计费用越低,且代理成本在其中发挥中介效应;家族成员在监事会中比例与审计费用呈显著的正相关关系,且代理成本在其中也发挥中介效应。本文为家族企业的治理以及审计师确定审计收费提供了经验证据。

This paper takes the data of listed family businesses from 2016 to 2020 as a research sample,and from the perspective of agency cost,empirically tests the impact of family business characteristics on audit fees in my country.The study found that the higher the proportion of family members in the top management team and the proportion of shares held by the actual family controller,the lower the audit fee paid,and the agency cost played an intermediary effect;the proportion of family members in the board of supervisors was closely related to audit Costs have a significant positive correlation,and agency costs also play a mediating effect.This paper provides empirical evidence for the governance of family enterprises and the determination of audit fees by auditors.