| 企业金融化、内部控制与审计定价 |
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| 引用本文：席龙胜，万园园.企业金融化、内部控制与审计定价[J].财经理论与实践,2021,(5):83-90 |
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| 中文摘要:以2007-2018年我国A股非金融类上市公司为研究对象，探讨并实证检验企业金融化、内部控制与审计定价之间的关系。研究表明：企业金融化与审计定价正相关，内部控制在企业金融化与审计定价之间的正相关关系中发挥负向的调节作用；企业金融化主要是通过影响审计业务复杂度进而影响审计定价；企业金融化对审计定价的正向影响在企业规模越大、受融资约束越高、内部控制缺陷越严重的企业更显著。 |
| 中文关键词:企业金融化 内部控制 审计风险 审计定价 内部控制缺陷 |
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| Enterprise Financialization, Internal Control and Audit Pricing |
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| Abstract:Taking China's A-share non-financial listed companies from 2007 to 2018 as research samples, this paper discusses and empirically tests the impact of enterprise financialization on audit pricing and the moderating effect of internal control on the relationship between them. It is found that there is a positive correlation between enterprise financialization and audit pricing, Internal control plays a negative moderating role in the positive correlation between enterprise financialization and audit pricing; Enterprise financialization affects audit pricing mainly by influencing the complexity of audit engagement; the positive impact of enterprise financialization on audit pricing is more significant in firms with larger size, higher financing constraints and greater degree of internal control defects. |
| keywords:enterprise financialization internal control audit risk audit pricing internal control deficiency |
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