内部控制缺陷、管理层权力与审计费用

On the Relationship of Internal Control Defects,Management Power and Audit Fee

以2016—2020年A股上市公司为样本,采用多元回归模型研究内部控制缺陷与审计费用的关系,并分析了管理层权力对二者关系的调节作用。研究结果表明:内部控制缺陷与审计费用显著正相关;管理层权力会强化内部控制缺陷与审计费用的正相关关系;进一步研究发现,在规模越小的企业中,内部控制缺陷对审计费用的正向影响越显著。建议构建合理有效的内部控制体系,防范内部控制缺陷。

Taking the A-share listed companies from 2016 to 2020 as research samples,this paper uses multiple regression model to study the relationship between internal control defects and audit fees,and then analyzes the moderating effect of management power on the relationship between them.It is found that there is a significant positive correlation between internal control defects and audit fees;management power can strengthen the positive correlation between internal control defects and audit fees.Further research shows that the positive impact of internal control defects on audit fees is more significant in smaller enterprises.Therefore,it is suggested that we should construct reasonable and efficient internal control system so as to prevent internal control defaults..