[1]姜成会,郑家秀.公司治理与审计费用相关性检验——来自沪深A股2010年证券市场数据[J].金融教育研究,2012,(06):44-50.
　JIANG Chenghui,ZHENG Jiaxiu.Correlation Test on Corporate Governance and Audit Fees --from Shanghai and Shenzhen A Shares＇Data in 2010 Securities Market[J].,2012,(06):44-50.
点击复制

公司治理与审计费用相关性检验——来自沪深A股2010年证券市场数据()
分享到：

《金融教育研究》[ISSN:1006-6977/CN:61-1281/TN]

卷:
期数:
2012年06期
页码:
44-50
栏目:
出版日期:
2012-12-31

文章信息/Info

Title:
Correlation Test on Corporate Governance and Audit Fees --from Shanghai and Shenzhen A Shares＇Data in 2010 Securities Market
作者:
姜成会;郑家秀;
安徽省颍上县机电排灌所,安徽颍上,236200
Author(s):
JIANG Chenghui;  ZHENG Jiaxiu
关键词:
公司治理; 审计费用; 实证研究
Keywords:
corporate governance;  audit fee;  empirical research
分类号:
F239.1; F830.9
文献标志码:
A
摘要:
审计费用能够直观的表现审计质量的高低,而审计费用受多种因素的影响。文章从公司治理的角度研究其对审计费用的影响,选取董事会规模、董事会独立性、董事长与总经理两职设置情况、股权集中度、高管层持股比例及终极控股股东的性质等作为解释变量研究对审计费用的影响。实证研究结果显示董事长与总经理两职合一与审计费用显著正相关、高管层持股比例与审计费用显著负相关、终极控股股东为政府与审计费用显著负相关。选取公司治理研究对审计费用的影响,目的在于当考虑审计收费影响因素时除了考虑财务指标的影响外,还应该考虑非财务指标的影响,比如公司治理结构。
Abstract:
The audit cost can visually perform audit quality high and low, and audit fee affe cted by many factors. This article studies its influence to the audit cost from the perspective of corporate governance. The size of the board and the board independence, chairman of the board and general manager＇s combination layout, equity concentration, executive layer＇s shareholding proportion and the nature of ultimate controlling shareholders are selected as explanatory variable research on the influence of audit fees. Empirical study results show that the chairman and general manager's combination layout and audit fees are significantly positive correlation,vice versa executive layer＇s shareholding proportion and audit fees are considerably negative correlation;if the ultimate controlling shareholders are the government, then its relation with audit fee is significantly negative correlation therefore. To select corporate governance research＇s influence to audit fees,the purpose lies in that when we consider the influence factors of audit charge, not only relate with financial index, but also non -financial indicators, such as corporate governance structure.

参考文献/References:

[1]Gul,F.&Tsui,J.S.L.,2001.Free Cash Flow,debt monitoring and audit evidence on the role of director equity ownership.Journal of Practice & Theory,20:72-84.
[2]Klein.Firm,1998.performance and Committee Structure.Journal of Law and Economics,4:275-303.
[3]Noel O'Sullivan,1999.Board Characteristics and Audit Pricing Post-Cadbury:a Research Note,the European Accounting Review,8:253-263.
[4]Abbott,L.J.and S.Parker,2001.Audit committee characteristics and auditor selection:Evidence from auditor switches.Research in Accounting Regulation,15:151-167.
[5]刘 华.董事会特征-审计需求与审计费用-基于我国A股上市公司2001年至2004年的研究[J].广西经济管理干部学院学报,2007(2).
[6]蔡吉甫.公司治理、审计风险与审计费用关系研究[J].审计研究,2007(3).
[7]刘明辉,胡 波.公司治理_代理成本与审计定价-基于2001-2003年我国A股上市公司的实证研究[J].财经问题研究,2006(2).
[8]张晨宇,赵 晶,肖淑芳.我国上市公司审计收费影响因素的实证研究[J].数理统计与管理,2007(11).
[9]高明明,高 莹.公司治理与审计定价-来自2006年我国上市公司实证研究[J].生产力研究,2008(9).

相似文献/References:

[1]李松,卢宇燕,洪正,等.加强公司治理能够防止金融机构过度冒险吗?——关于高管激励与银行冒险行为的一个综述[J].金融教育研究,2012,(01):57.
　LI Song,LU Yuyan,HONG Zheng.Can Improving Corporate Governance Help Solve over Risk -Taking Problem in Banking Industry --Survey about Executive Incentives and Bank- Risk- Taking Behavior[J].,2012,(06):57.
[2]温章林.公司治理影响会计稳健性的实证研究[J].金融教育研究,2012,(02):58.
　WEN Zhanglin.Empirical Research on the Effects of Corporate Governance on Accounting Conservatism[J].,2012,(06):58.
[3]袁春生,赵小青.基于公司治理监督职能的财务舞弊防范——一个分析框架及其应用[J].金融教育研究,2012,(03):63.
　YUAN Chunsheng,ZHAO Xiaoqing.Financial Fraud Prevention Based on Corporate Governance＇s Monitoring Function --an Analysis Framework and its Applications[J].,2012,(06):63.
[4]廖继胜,刘志虹.我国中小银行风险控制能力的主成分分析——基于公司治理视角[J].金融教育研究,2014,(01):6.
　LIAO Jisheng,WU Zhihong.Principal Component Analysis on the Risk Control Abilities of Chinese Small and Medium-Sized Banks from the Perspective of Corporate Governance[J].,2014,(06):6.
[5]袁春生,汪青.经理人市场治理实证研究述评与启示[J].金融教育研究,2015,(04):48.
　YUANChunsheng,WANGQing.The Review and Enlightenment of the Empirical Research on the Managers’Market Management[J].,2015,(06):48.

更新日期/Last Update: 1900-01-01