税收激进度、内部控制对审计定价的影响

The Influence of Tax Aggressiveness and Internal Control on Audit Pricing

税收激进度与审计定价的关系及内部控制与产权性质作为调节变量,选取2009年至2018年A股上市公司的数据进行研究,结果发现:税收激进度与审计定价呈显著正相关关系,即上市公司税收激进度越高,审计定价也越多。但良好的内部控制可以缓解上述正相关关系。进一步区分产权性质后发现:相比于国有企业,在非国有企业当中税收激进度与审计定价之间的关系得到加强。

This paper focuses on the relationship between tax aggressiveness and audit pricing,and takes internal control and property rights nature as adjustment variables,studies the data of A-share listed companies from 2009 to 2018.The results show that there is a signifi cant positive correlation between tax aggressiveness and audit pricing,that is,the higher the tax aggressiveness of listed companies,the more audit pricing.What’s more,good internal control can mitigate the above positive correlation.By further distinguishing the nature of property rights,it is found that compared with state-owned enterprises,the relationship between tax aggressiveness and audit pricing is strengthened in non-state-owned enterprises.