西安石油大学学报（社会科学版）2025，Vol.34Issue(1)：30-39,10.
过度负债对审计费用的影响研究
Study on the Influence of Excessive Debt on Audit Expenses
摘要
Abstract
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 positive relationship between excessive debt and audit costs in non-state-owned enterprises;Compared with enterprises with better internal control,there is a significant positive relationship between excessive debt and audit costs in enterprises with poor internal control.关键词
过度负债/审计费用/产权性质/内部控制Key words
excessive debt/audit expenses/the nature of property rights/internal control分类
经济学引用本文复制引用
任诗琦..过度负债对审计费用的影响研究[J].西安石油大学学报（社会科学版）,2025,34(1):30-39,10.基金项目
甘肃省科技计划项目资助(23JRZA425). （23JRZA425）
