过度负债对审计费用的影响研究OA
Study on the Influence of Excessive Debt on Audit Expenses
以2016-2022 年我国沪、深A股上市公司为样本,采用固定效应模型探究过度负债对审计费用的影响及作用机制.研究表明:过度负债显著增加了企业审计费用;财务风险在过度负债与审计费用之间具有中介传导效应.进一步研究发现:相较于国有企业,在非国有企业中过度负债与审计费用之间存在显著的正向关系;相较于内部控制较好的企业,在内部控制较差的企业中过度负债与审计费用之间存在显著的正向关系.
Based on the sample of China's Shanghai and Shenzhen A-share listed companies from 2016 to 2022,the fixed-effect model was used to explore the impact of excessive debt on audit fees and its mecha-nism.The results show that excessive debt significantly increases audit costs,and financial risk has an interme-diary transmission effect between excessive debt and audit cost.Further research shows that:compared with state-owned enterprises,there is a significant p…查看全部>>
任诗琦
兰州财经大学 统计与数据科学学院,甘肃 兰州 730020
经济学
过度负债审计费用产权性质内部控制
excessive debtaudit expensesthe nature of property rightsinternal control
《西安石油大学学报（社会科学版）》 2025 (1)
30-39,10
甘肃省科技计划项目资助(23JRZA425).
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