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论文编号：	6412
作者编号：	2120122534
上传时间：	2014/6/10 0:29:21
中文题目：	上市公司内部控制缺陷与审计收费的相关性研究
英文题目：	Correlation Studies of the Internal Control Deficiencies and Audit Fees: Evidence from listed companies of China
指导老师：	张继勋
中文关键字：	内部控制缺陷;审计收费;审计风险
英文关键字：	Internal Control Deficiencies; Audit Fees; Audit Risk
中文摘要：	自2003年起，我国先后出台了一系列内部控制规定，以完善上市公司内部控制制度。上市公司内部控制质量已经成为经济管理领域中一个非常重要的研究课题。2008年我国颁布的《企业内部控制基本规范》明确指出上市公司可聘请会计师事务所对公司内部控制的有效性进行审计，此规定将内部控制与审计收费联系起来。2010年出台的《企业内部控制配套指引》，对于完善内部控制评价体系及提高内部控制信息披露质量均提出了新的要求，为研究内部控制缺陷与审计收费的相关性，提供了良好的基础。目前，国内现有的文献大多从企业内部控制质量或内部控制信息披露的角度，分析企业内部控制与审计收费的关系。而很少有学者直接研究内部控制缺陷对审计收费有什么影响。本文以2012年我国沪深两市A股上市公司为研究对象，通过翻阅企业内部控制评价报告及内部控制审计报告获得上市公司内部控制缺陷数据，从截面视角对内部控制缺陷与审计收费的相关性进行实证研究。首先，利用实证分析方法，对企业披露内部控制缺陷是否会影响审计收费进行了研究。进而，将内部控制缺陷按其严重程度分为一般缺陷、重要或重大缺陷，研究内部控制缺陷的严重程度对审计收费的影响。研究发现，存在内部控制缺陷公司的审计收费高于不存在内部控制缺陷的公司，并且严重程度不同的内部控制缺陷对审计收费的影响也不同。研究表明，一般缺陷与审计收费无显著相关性，内部控制缺陷对审计收费的影响主要源于重大或重要缺陷。
英文摘要：	Since 2003, China has promulgated a series of internal control requirements to improve the internal control system of listed companies. Quality of internal control of listed companies has come to a very important research topic in the field of economic management. In 2008, China promulgated the "Basic Standards for Enterprise Internal Control," which clearly indicate that listed companies may hire an accounting firm to audit the effectiveness of the company's internal control, and associate internal control with audit fees. In 2010 the introduction of the "Enterprise Internal Control Implementation Guidelines ", proposing the request companies improving the internal control evaluation system and improving the quality of internal control disclosure. The guidelines provide a good research environment to study the relation of internal control deficiencies and audit fees. Currently, most of the domestic existing research analyzed the relationship between internal control and audit fees from the perspective of the quality of internal control. Very few studies study the influence of the internal control deficiencies to audit fees directly. In this paper, we study the relationship between internal control deficiencies and audit fees from a cross-sectional perspective, using the financial Data of 2012 China’s listed companies. First, we try to study whether the existence of internal control deficiencies affect audit fees using the empirical analysis. Furthermore, we divide the internal control deficiencies into two categories according to the severity of the deficiencies, that is General deficiencies，Significant deficiencies or Material deficiencies. Then we study the correlations between the severity of internal control deficiencies and audit fees. We found that companies existing internal control deficiencies will face a higher audit fees than the companies who do not exist internal control deficiencies. And general internal control deficiencies had no effect on audit fees. Internal control deficiencies affect audit fees mainly due to significant deficiencies or material weaknesses.
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