摘要
选取2015—2020年我国A股上市公司为研究样本,实证检验“国家队”持股对审计收费的影响。研究发现,“国家队”持股与审计收费之间存在显著的负相关关系,且在内部控制不太完善的上市公司中其相关关系更为显著。影响机制研究发现:“国家队”持股可以通过降低企业风险来降低审计收费。采用倾向得分匹配、双重差分模型和工具变量等方法缓解内生性问题后,回归结果依然稳健。研究表明,“国家队”持股在审计收费中产生了重要作用,不仅将“国家队”持股的经济后果延伸到审计收费领域,还为影响审计收费的因素提供了新证据。
This paper takes A-share listed companies from 2015 to 2020 as research samples to empirically test the impact of“national team”shareholding on audit fees.It is found that there is a significant negative correlation between the shareholding of“national team”and audit fees,and the relationship is more significant in the listed companies with imperfect internal control.The influence mechanism study found that“national team”shareholding can reduce audit fees by reducing enterprise risks.In this paper,propensity score matching,differential model and instrumental variables were used to alleviate the endogeneity problem,and the robustness of the regression results was verified.The research shows that the shareholding of“national team”has played an important role in audit fees,which not only extends the economic consequences of“national team”shareholding to the field of audit fees,but also provides new evidence for the factors affecting audit fees.
作者
李建辉
连炎清
LI Jianhui;LIAN Yanqing(School of Accounting,Xijing University,Xi'an 710123,China;School of Computer Science,Xijing University,Xi'an 710123,China)
出处
《南京审计大学学报》
CSSCI
北大核心
2023年第3期31-40,共10页
Journal of Nanjing Audit University
基金
陕西省科技计划项目(2021JQ-867)
陕西省教育厅科研计划项目(22JK0591)。
关键词
“国家队”持股
审计收费
内部控制
企业风险
机构投资者
资本市场
“National Team”shareholding
audit fee
internal control
enterprise risk
institutional investor
capital market
