高管治理与审计风险的关系研究——基于内部控制视角.docxVIP

PAGE 31 高管治理与审计风险的关系研究——基于内部控制视角 摘要 高管治理是公司微观治理的一个重要讨论问题，也是世界上许多国家的公司的一个问题。一方面，现有研究表明，上市公司高管薪酬情况会受到高管所有的权利的影响，同时若高管薪酬出现太大的差异的公司，其内部的治理机制很有可能出现缺陷。当内部治理机制难以限制管理者权力的时候，管理者很可能利用自己的权力调整公司资金以弥补薪酬，但这削弱了薪酬激励这一措施的有效性。本文使用SPSS结合了近10年（2008年-2017年）来在中国上市公司的初始样本进行了描述性统计和实证分析，研究了高管权力和高管薪酬的异常的相关性以及审计成本所反映的监督的问题。本文的实证研究结果表明上市公司的管理层控制权力对高级管理层薪酬可能有一定影响，以及审计意见反映的公司高管异常情况所能体现的问题。如果上市公司的高管薪酬偏离正常市场水平，那么审计成本很有可能提高，从而得出的审计意见也可以反映出公司高官的治理问题。 关键词：管理层权利；高管薪酬；审计意见 The research on the relationship between executive governance and audit risk —— based on the perspective of internal control Abstract Executive management is the companys micro management an important discussion questions, and the company in many countries in the world of a problem on the one hand, the existing research shows that executive compensation of listed companies are influenced by the executives all right, if the executive pay at the same time appear too big differences between the company and its internal governance mechanism is likely to see defects when internal governance mechanism is difficult to restrict managers power, managers are likely to use their power to adjust the company funds to make up for pay, but it has weakened the salary incentive effectiveness of the measures. This article uses SPSS is a combination of nearly 10 years (2008-2017) to the initial samples of listed companies in China has carried on the descriptive statistics and empirical analysis, studies the abnormality of executive power and executive pay and audit cost reflects the relevance of the problem in this paper, empirical research results show that the supervision of the management of listed companies controlling power to the senior management remuneration may have certain effect, and executives of auditing opinions reflect abnormal situation can reflect the problem If the executive compensation of listed companies deviates from the normal market level, then the audit cost is likely to increase, and the audit opinions obtained can also refle