【摘要】： 理論界關(guān)于審計(jì)收費(fèi)的文獻(xiàn)較多,但是基于家族上市公司的文獻(xiàn)較少,已有研究大多側(cè)重于財(cái)務(wù)數(shù)據(jù),如資產(chǎn)規(guī)模、資產(chǎn)負(fù)債率、凈資產(chǎn)收益率、存貨和應(yīng)收賬款占總資產(chǎn)的比重等,忽視了更深層次的因素——公司內(nèi)部治理。 本文以披露了2005、2006和2007年年報(bào)審計(jì)費(fèi)用的756家A股家族上市公司為樣本,使用回歸分析方法,建立審計(jì)費(fèi)用模型,研究了公司治理特征(三個(gè)方面)對(duì)審計(jì)費(fèi)用的影響。研究發(fā)現(xiàn),公司治理特征中的董事會(huì)勤勉度對(duì)審計(jì)費(fèi)用的影響為0.01水平上顯著正相關(guān),說(shuō)明勤勉的董事會(huì)會(huì)尋求高水平的財(cái)務(wù)報(bào)告監(jiān)管過(guò)程,高水平的監(jiān)管過(guò)程,同時(shí)支持了購(gòu)買高質(zhì)量的審計(jì)服務(wù);董事和高管薪酬前三名總額對(duì)審計(jì)費(fèi)用的影響為0.05水平上顯著正相關(guān),說(shuō)明高額的薪酬可以使得董事和高管更有動(dòng)力來(lái)提高企業(yè)的盈利水平,他們?yōu)榱俗屪陨淼男匠晁胶吐曌u(yù)得到更有利的保障,必然會(huì)追求更高質(zhì)量的審計(jì)服務(wù),進(jìn)而提高審計(jì)費(fèi)用;同時(shí),審計(jì)委員會(huì)的設(shè)立對(duì)審計(jì)費(fèi)用的影響為0.1水平上顯著負(fù)相關(guān),說(shuō)明家族上市公司審計(jì)委員會(huì)的設(shè)立在一定程度上加強(qiáng)了公司的內(nèi)部控制,使得審計(jì)師降低了審計(jì)成本,進(jìn)而降低了審計(jì)費(fèi)用。 文章最后指出了研究的不足之處,并提出了優(yōu)化家族上市公司治理結(jié)構(gòu)和規(guī)范審計(jì)收費(fèi)的政策建議。
[Abstract]:There are many literatures about audit fees in theorists, but there are few documents based on family listed companies. Most of the researches have focused on the financial data, such as asset size, asset-liability ratio, net return on assets, and so on. Inventory and accounts receivable account for the proportion of total assets, and so on, ignored a deeper level of factors-corporate internal governance. In this paper, 756 A-share family listed companies which disclose audit fees in 2005, 2006 and 2007 are taken as samples. By using regression analysis method, the audit cost model is established, and the influence of corporate governance characteristics (three aspects) on audit costs is studied. It is found that the effect of board diligence on audit fees in corporate governance is significantly positive correlation at 0.01 level, indicating that diligent board of directors seeks a high level of financial reporting regulatory process, a high level of regulatory process, and a high level of supervision process, which indicates that the diligent board of directors is seeking a high level of financial reporting regulatory process. At the same time to support the purchase of high-quality audit services; The effect of the top three directors' and executives' compensation on audit fees is significantly positive at the 0.05 level, indicating that high levels of compensation can give directors and executives more incentive to increase their profitability. In order to make their salary level and reputation more favorable, they will certainly pursue higher quality audit services, and then improve audit costs; At the same time, the influence of the establishment of the audit committee on the audit cost is significantly negative correlation at 0.1 level, which indicates that the establishment of the audit committee of the family listed companies strengthens the internal control of the company to a certain extent. Make the auditor reduce the audit cost, and then reduce the audit cost. Finally, the paper points out the shortcomings of the research, and puts forward some policy suggestions on optimizing the governance structure of family listed companies and standardizing audit fees.
【學(xué)位授予單位】：暨南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2009
【分類號(hào)】：F239.4;F272;F276.6;F224

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前4條

1 王敏;我國(guó)A股上市公司審計(jì)費(fèi)用影響因素研究[D];北京交通大學(xué);2011年

2 劉寧莉;公司治理結(jié)構(gòu)與內(nèi)部審計(jì)質(zhì)量的相關(guān)性研究[D];西南財(cái)經(jīng)大學(xué);2011年

3 謝鳳蓮;會(huì)計(jì)師事務(wù)所審計(jì)定價(jià)與審計(jì)風(fēng)險(xiǎn)相關(guān)性研究[D];西北大學(xué);2013年

4 許娜;電力行業(yè)公司治理結(jié)構(gòu)與審計(jì)質(zhì)量的相關(guān)性問(wèn)題研究[D];遼寧大學(xué);2013年

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本文編號(hào)：2466820