摘要
会计-税收差异能够在一定程度上反映出企业是否具有盈余管理和税收规避的动机。注册会计师为企业提供审计服务时,会重点关注会计-税收差异的实质与内涵,这会影响注册会计师对于审计风险的判断以及审计程序的执行。本文基于内部控制视角考察了会计-税收差异对于审计收费的影响,并以我国A股上市公司数据为样本进行分析,发现会计-税收差异与审计收费呈显著正相关关系,内部控制质量与审计收费则呈现出显著的负相关性。进一步检验发现,当企业内部控制质量较低时,会计-税收差异与审计收费之间的这种正相关性更为显著。
Accounting-tax differences can,to a certain extent,reflect whether enterprises have the motivation of earnings management and tax evasion.When certified public accountants(CPAs)provide audit services for enterprises,they will focus on the essence and connotation of accounting-tax differences,which will affect their judgment on audit risks and the implementation of audit procedures.Based on the perspective of internal control,the impact of accounting-tax differences on audit fees is examined.Taking the data of A-share listed companies in China as samples,it is found that accounting-tax differences are positively correlated with audit fees,while the quality of internal control is negatively correlated with audit fees.Further examination shows that when the internal control quality of enterprises is low,and the positive correlation between accounting-tax difference and audit fees is more significant.
作者
胡海川
冯月月
HU Hai-chuan;FENG Yue-yue(School of Accounting, Hebei GEO University, Shijiazhuang 050031, China)
出处
《财经理论研究》
2020年第6期87-95,共9页
Journal of Finance and Economics Theory
基金
国家社会科学基金项目(18BGL185)。
