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zhan lue pian li du nei bu kong zhi zhi liang yu shen ji shou fei ji yu jing ying feng xian de zhong jie xiao ying yan jiu
Author(s): 
Pages: 111-118
Year: Issue:  24
Journal: Finance and Accounting Monthly

Keyword:  战略偏离度内部控制质量审计收费经营风险;
Abstract: 以2003~2017年沪深两市A股上市公司为研究样本,考察上市公司战略偏离度对审计收费的影响,以及内部控制质量对二者之间关系的调节作用。研究表明:企业战略偏离度与审计收费呈显著正相关关系;有效的内部控制能够抑制战略偏离度对审计收费产生的正向影响。进一步研究表明,经营风险在战略偏离度影响审计收费的过程中发挥了中介传导作用,降低企业的经营风险是内部控制发挥作用的路径机理。
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