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论文编号：	12406
作者编号：	2120192810
上传时间：	2021/6/10 15:26:34
中文题目：	未决诉讼、内部控制质量与审计收费研究
英文题目：	Research on Pending Litigation, Internal Control Quality and Audit Fees
指导老师：	张继勋
中文关键字：	未决诉讼；内部控制质量；审计收费
英文关键字：	Pending Litigation; Internal Control Quality; Audit Fees
中文摘要：	审计收费是审计供需双方就审计产品所达成的协商价格。其不仅会影响注册会计师的独立性，还会影响审计服务的最终质量。 上市公司在生产经营的过程中存在很多的内外部的致险因素，诉讼作为外部致险因素之一，会给企业的经营带来重大的不确定性。若公司涉诉案件的性质重大或金额较高，可能会在短时间内导致公司的资金流断裂，不利于企业的持续发展。已有学者研究发现上市公司的风险主要来自于未决诉讼，而与已决诉讼的关系不大。基于前人的研究，本文试图从未决诉讼的存在性与涉诉金额的大小两个角度探讨未决诉讼对审计收费的影响，在此基础上探讨当上市公司女性高管权力较小时，未决诉讼对审计收费的影响是否加强。进一步，被审计单位较高的内部控制质量可以在一定程度上降低企业的经营风险，本文试图探究内部控制质量是否可以对未决诉讼与审计收费的关系起到一定的调节作用。 通过实证研究发现：存在未决诉讼的上市公司，注册会计师的审计收费更高；上市公司的涉诉总金额越高，审计收费越多；上市公司女性高管权力较小时，会加强未决诉讼对审计收费的正向影响。公司的内部控制质量的提高，可以在一定程度上降低公司的经营风险。因此有效的内部控制可以削弱未决诉讼对审计收费的影响。
英文摘要：	The audit fee is the negotiated price reached between the supplier and the buyer of the audit product. It will not only affect the independence of auditors, but also affect the final quality of audit services. There are many internal and external risk factors in the process of production and operation of listed companies. Litigation, as one of the external risk factors, will bring great uncertainty to the operation of enterprises. If the nature of the company's litigation cases is significant or the amount is high, it may lead to the rupture of the company's capital flow in a short time, which is not conducive to the sustainable development of the enterprise. Some scholars have found that the risk of listed companies mainly comes from pending litigation, but has little to do with settled litigation.Based on previous studies, this paper attempts to explore the impact of pending litigation on audit fees from two perspectives: the existence of pending litigation and the amount of litigation involved. On this basis, it discusses whether the impact of pending litigation on audit fees is stronger when female executives of listed companies have less power.Furthermore, the higher quality of internal control of the audited unit can reduce the business risk of the enterprise to a certain extent. This paper attempts to explore whether the quality of internal control can play a certain regulatory role in the relationship between pending litigation and audit fees. This paper finds that the audit fees of auditors are higher in the listed companies with pending litigation.The higher the total amount of litigation, the more the audit fees are. The small power of female executives in listed companies will strengthen the positive impact of pending litigation on audit fees. The improvement of the internal control quality of the company can reduce the business risk of the company to a certain extent. Therefore, effective internal control can weaken the impact of pending litigation on audit fees.
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