控股股东杠杆增持与审计定价
DOI:
作者:
作者单位:

作者简介:

通讯作者:

中图分类号:

基金项目:

国家自然科学基金项目(72062027;71762024)


Author:
Affiliation:

Fund Project:

  • 摘要
  • |
  • 图/表
  • |
  • 访问统计
  • |
  • 参考文献
  • |
  • 相似文献
  • |
  • 引证文献
  • |
  • 资源附件
  • |
  • 文章评论
    摘要:

    基于审计成本效益理论和审计风险溢价理论,以2015—2020年我国A股上市公司数据为样本,检验控股股东杠杆增持与审计定价的关系及内在机理。结果表明,控股股东杠杆增持与审计定价正相关。控股股东杠杆增持行为主要通过提高审计师风险溢价以及增加审计投入对审计定价产生促进作用。上述关系在企业存在控股股东股权质押、法律环境较为严格时得到强化,而较好的信息披露质量以及较高的股权制衡度会削弱控股股东杠杆增持与审计定价的正相关关系。同时,控股股东杠杆增持带来的风险溢价效应会抑制审计师出具标准的审计意见,损害审计质量。研究结论有助于强化审计师对控股股东杠杆增持的风险认知,进而为进一步提升审计报告质量、强化投资者保护提供了增量证据。

    Abstract:

    Based on the audit cost-benefit theory and audit risk premium theory, the data of China's A-share listed companies from 2015 to 2020 are used as samples to test the relationship and internal mechanism between the leverage increase of controlling shareholders and audit pricing. The results show that the leverage increase of controlling shareholders is positively correlated with audit pricing. The leverage increase of controlling shareholders mainly promotes audit pricing through increasing the risk premium of auditors and increasing audit input. The above relationship is strengthened when the enterprise has the controlling shareholder's equity pledge and the legal environment is relatively strict, and better information disclosure quality and higher equity checks and balances would weaken the positive correlation. At the same time, the risk premium effect brought about by the leverage increase of the controlling shareholder will inhibit the auditors from issuing standard audit opinions and damage the audit quality. The conclusion helps to strengthen the risk perception of the controlling shareholders' leverage increase, and provides incremental evidence for further improving the quality of audit reports and strengthening investor protection.

    参考文献
    相似文献
    引证文献
引用本文

刘 嫦a, b,张莉莉a,赵 梦a.控股股东杠杆增持与审计定价[J].南京审计大学学报,2022,(6):

复制
分享
文章指标
  • 点击次数:
  • 下载次数:
  • HTML阅读次数:
  • 引用次数:
历史
  • 收稿日期:
  • 最后修改日期:
  • 录用日期:
  • 在线发布日期: 2022-12-18
  • 出版日期: