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论文编号：	14675
作者编号：	2120223651
上传时间：	2024/6/5 21:50:10
中文题目：	财务共享对审计收费的影响研究
英文题目：	Research on the Impact of Financial Shared Service Centers on Audit Fees
指导老师：	张继勋
中文关键字：	财务共享；审计费用；会计信息化
英文关键字：	Financial Sharing Service Center; Audit Fee; Accounting Informatization
中文摘要：	财务共享中心的推广，既响应了信息技术时代的发展诉求，也是国家构建高效、开放市场经济体系的重要举措，更是企业持续优化业务运营、提升结构治理效能的必经之路。本文以2003年至2022年中国A股上市公司为样本，使用双向固定效应模型，检验企业建立财务共享服务中心对审计费用的影响。从审计风险的角度，一方面财务共享中心将各分支机构重复性的财务工作归集到统一的信息平台进行批量处理，降低财务工作错误概率，抑制各分部管理层的舞弊行为，从而减少企业的经营风险和重大错报风险；另一方面财务共享服务中心作为天然的数据中心也便于审计师利用云计算、大数据进行全样本审计，降低抽样风险，从而使审计师感知到更少的审计风险。从审计投入的角度，财务共享服务中心对于会计政策、会计科目和核算流程的统一使得会计数据更加标准，更突破了空间的限制，便于审计师对各分部进行远程审计，减少了审计师获取审计证据时需要付出的努力。研究证实，企业建立财务共享中心会显著减少审计费用。机制检验发现，这种影响是通过减少审计投入、降低审计风险这两条作用机制实现的。异质性检验发现，在国有企业、控股子公司数量多的企业以及审计师为国际“四大”的企业，财务共享与审计收费之间的负相关关系更加明显。此外，研究还通过倾向得分匹配方法、Heckman两阶段方法、调整样本量的方式进行稳健性检验，加强研究结论的可信度。研究结论为企业建立财务共享中心的经济后果提供了经验证据，为企业加快数字化转型注入实践动力，也丰富了信息时代下审计收费的影响因素研究，为审计行业的新时代发展提供参考。
英文摘要：	The promotion of financial sharing service centers not only responds to the development demands of the information technology era, but also is an important initiative of the state to build an efficient and open market economic system, and is a necessary way for enterprises to continuously optimize their business operations and enhance the effectiveness of their structural governance. This paper takes Chinese A-share listed companies from 2003 to 2022 as a sample, and uses a two-way fixed-effects model to test the impact of financial sharing on audit fees. From the perspective of audit risk, on the one hand, the financial sharing center centralizes the repetitive financial work of each branch into a unified information platform for batch processing, which reduces the probability of error in financial work and inhibits the fraudulent behavior of the management of each branch, thus reducing the enterprise's operational risk and risk of material misstatement; on the other hand, the financial sharing as a natural data center is also convenient for auditors to utilize cloud computing and big data to conduct full-sample On the other hand, financial sharing as a natural data center also facilitates auditors to utilize cloud computing and big data to conduct full-sample auditing and reduce sampling risk, thus enabling auditors to perceive less audit risk. From the perspective of audit input, the unification of accounting policies, accounting entries and accounting processes in the financial sharing center makes the accounting data more standardized and breaks through the spatial limitations, which facilitates the auditor's remote auditing of various divisions and reduces the auditor's efforts in obtaining audit evidence. The study confirms that the establishment of financial sharing centers by firms significantly reduces audit fees. The mechanism test finds that this effect is realized through two mechanisms of action, which are the reduction of audit inputs and the reduction of audit risk. The heterogeneity test finds that the negative relationship between financial sharing and audit fees is more pronounced in SOEs, firms with many subsidiaries, and firms with international Big 4 auditors. In addition, the study conducts a robustness test by means of propensity score matching method, Heckman two-stage method, and adjusting the sample size to strengthen the credibility of the study's conclusions. The findings provide empirical evidence for the economic consequences of establishing financial sharing centers for enterprises, inject practical impetus for enterprises to accelerate digital transformation, and enrich the research on the influencing factors of auditing charges in the information age for the new era of the auditing industry.
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