科研管理

科研管理 ›› 2025, Vol. 46 ›› Issue (5): 172-181.DOI: 10.19571/j.cnki.1000-2995.2025.05.018

• 论文 • 上一篇    下一篇

互联网变革对企业审计费用的影响研究

韩少真1,李辽宁2,张涵诗1,潘颖1   

  1. 1.西北大学经济管理学院，陕西 西安710127；
    2.长安大学经济与管理学院，陕西 西安710064

  • 收稿日期:2023-09-23 修回日期:2025-01-03 出版日期:2025-05-20 发布日期:2025-05-12
  • 通讯作者: 李辽宁
  • 基金资助:
    教育部人文社会科学研究项目：“绿色债券促进企业绿色发展的机制、效应与路径研究”(24YJAZH040，2024.09—2027.09)；陕西省社会科学基金项目：“智能制造促进陕西企业降碳协同增效的机制、效应与路径研究”(2024D016，2024.10—2026.10)。

Research on the impact of Internet reform on corporate audit fees

Han Shaozhen1, Li Liaoning2, Zhang Hanshi1, Pan Ying1   

  1. 1. School of Economics & Management, Northwest University, Xi′an 710127, Shaanxi, China;
     2. School of Economics & Management, Chang′an University, Xi′an 710064, Shaanxi, China
  • Received:2023-09-23 Revised:2025-01-03 Online:2025-05-20 Published:2025-05-12

摘要：    互联网变革具有增加经营风险和缓解信息风险的双重效应，而风险是影响审计费用的重要因素。本文理论分析了互联网变革对审计费用的影响，并利用2011—2020年沪深两市A股上市企业为样本进行了实证检验。发现：(1)互联网变革水平的提高在整体上显著增加了企业的审计费用。(2)互联网通过提高企业经营风险以增加审计费用的中介机制显著存在，但通过缓解企业信息风险以降低审计费用的中介机制并不显著，这正是互联网增加而非降低审计费用的内在原因。(3)较高的企业内部控制质量和较高审计能力的会计师事务所会抑制互联网提高企业经营风险的消极效应，扩大互联网降低企业信息风险的积极效应。这使得互联网增加审计费用的负面效应在内部控制质量较高和审计能力较强事务所审计的企业中相对更低。本文将宏观互联网技术环境与微观审计收费决策相结合，为互联网技术的经济后果与企业审计费用影响因素的研究提供了新思路。

关键词: 互联网, 审计费用, 经营风险, 信息风险, 内部控制, 审计能力

Abstract:   Internet reform has a dual effect on increasing operational risks and mitigating informational risks, both of which are crucial factors influencing audit fees. This paper theoretically analyzed the impact of Internet reform on audit fees, and empirically tested it by using a sample of the Chinese listed companies from 2011 to 2020. We found that: (1) Higher levels of Internet reform significantly increase corporate audit fees overall. (2) A mediating mechanism whereby the Internet increases audit fees by raising operational risk is significant, while the mediating mechanism of reducing audit fees through mitigating informational risk is not significant. This explains why the Internet tends to increase rather than decrease audit fees. (3) Firms with higher internal control quality and accounting firms with stronger auditing capabilities can suppress the negative effect of the Internet on increasing operational risk while enhancing its positive effect on reducing informational risk. Consequently, the negative impact of the Internet on increasing audit fees is relatively lower for firms with high-quality internal controls and for those audited by accounting firms with strong auditing capabilities. This study has integrated the macro-level Internet technological environment with microlevel audit fee decision-making, thus offering new insights into the economic consequences of Internet technology and the determinants of audit fees.

Key words: Internet, audit fee, operation risk, information risk, internal control, audit capability