员工教育,劳工保护强度和审计师风险感知
Xiaotian Shen1, Anni Wu2, Yi Ding3
1School of Economics and Management, Beijing Jiaotong University, Beijing, China.
PloS one
|June 21, 2024
概括
高度受过教育的员工可以降低公司审计费用. 然而,劳工保护法削弱了这种效应,尤其是在市场化较弱的地区,孔子文化较弱的地区.
科学领域:
- 审计和会计 审计和会计 审计和会计
- 公司治理 公司治理
- 劳动经济学 劳动经济学
背景情况:
- 高级管理人员会影响审计师的决策,但员工的特点没有得到充分的研究.
- 在了解员工属性如何影响审计成本方面存在研究差距.
研究的目的:
- 检查员工教育水平对审计费用的影响.
- 调查劳工保护法和区域特征的缓和效应.
主要方法:
- 对上海和深A股上市公司的实证分析 (2006-2021年).
- 统计检查员工教育和审计费用之间的关系.
主要成果:
- 更高的员工教育显著降低了审计费用.
- 劳工保护法实施削弱了员工教育对审计费的抑制作用.
- 这种效应在市场化程度较低,家文化较弱的地区更为明显.
结论:
- 员工教育是降低审计成本的一个重要因素.
- 劳工保护法可以减轻员工教育对公司治理的积极影响.
- 调查结果提供了对中国传统文化背景中的企业治理和劳动法有效性的见解.
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