产权性质、控股股东股权质押与审计收费-来自中小创业板企业的经验数据
首发时间:2019-12-02
摘要:本文以2009-2018年我国中小板和创业板的上市公司作为研究对象,旨在得出我国中小上市公司控股股东股权质押与审计收费的关系。研究得出,当企业存在控股股东股权质押时,审计师会倾向于收取更高的审计费用。利用审计调整和审计工时等数据探究控股股东股权质押对审计费用的影响机理,研究发现,审计师收取更高的审计费用的原因既包括了审计师为保证审计质量而投入更多的审计资源,也包括了审计师可容忍风险并收取更高的风险溢价。本文进一步研究发现,对于非国有企业而言,控股股东股权质押对审计收费的正向影响较国有企业更为显著。
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Nature of Equity, Equity Pledge of Controlling Shareholders and Audit Fees-Empirical Data from Small and Medium GEM Enterprises
Abstract:This paper takes the listed companies of China's small and medium-sized board and the GEM in 2009-2018 as the research object, aiming at the relationship between the equity pledge of the controlling shareholders of China's small and medium-sized listed companies and the audit fees. The study concluded that auditors tend to charge higher audit fees when the company has a controlling shareholder pledge. Using the data of audit adjustment and audit work hours to explore the impact mechanism of controlling shareholders' equity pledge on audit fees, the study found that auditors charge higher audit fees not only because the auditors have invested more audit resources to ensure audit quality, but also because of auditors tolerating risk and charging a higher risk premium. Further research in this paper finds that for non-state-owned enterprises, the positive impact of controlling shareholder pledge on audit fees is more significant than that of state-owned enterprises.
Keywords: controlling shareholder equity pledge audit fees audit inputs audit adjustments
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产权性质、控股股东股权质押与审计收费-来自中小创业板企业的经验数据
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