摘要
选取2004-2021年在沪深两市上市的3004家A股上市公司为研究样本,采用多元线性回归分析实证研究商誉金额对审计费用的影响,并进一步分析高管持股对商誉金额与审计费用之间关系的调节作用。实证研究发现:高管持股与审计费用负相关,商誉金额与审计费用正相关,高管持股负向调节商誉金额与审计费用的关系,即高管持股比例越高,商誉金额与审计费用的正向关系越弱。
Selecting 3004 A-share listed companies listed in Shanghai and Shenzhen from 2004 to 2021 as samples,this paper empirically studies the impact of goodwill amount on audit fees by multiple linear regression analysis,and further analyzes the moderating effect of managerial ownership on the relationship between managerial ownership and audit fees.The empirical study shows that managerial ownership is negatively correlated with audit fees,while the amount of goodwill is positively correlated with audit fees.Managerial ownership negatively moderates the relationship between the amount of goodwill and audit fees,namely,the higher the proportion of management ownership,the weaker the positive relationship between the amount of goodwill and audit fees.
作者
陆洁
LU Jie(School of financial and management,Wuxi Open University,Wuxi 214011,Jiangsu,China)
出处
《贵阳学院学报(自然科学版)》
2022年第3期18-23,共6页
Journal of Guiyang University:Natural Sciences
关键词
商誉
高管持股
审计费用
代理冲突
Goodwill
Managerial ownership
Audit fee
Agency conflict