Research On The Relationship Between Enterprise Informatization Level,The Effectiveness Of Internal Control And Audit Fee

Since China's Securities Regulatory Commission(CSRC)required listed companies to publicly disclose the audit fees paid to firms in 2001,the research on audit fees in China has been increasing,and the audit fee research system has been constantly enriched.As the economic link between listed companies and external firms,audit fees are not only the guarantee for the company to obtain reasonable services,but also the compensation for the accounting firms to provide audit services.Therefore,the research on audit fees is still of great significance.Among the factors affecting audit fees,the effectiveness of internal control has gradually been attached importance by scholars as an important link in the internal governance of the audited units,especially in the background of modern information age,the development of information technology has an important impact on the development of internal control system and audit fees.Therefore,on the basis of studying the relationship between the effectiveness of internal control and audit fees,this thesis takes the level of informatization as the moderating variable to analyze the relationship between the effectiveness of internal control and audit fees at different levels of informatization,which is of great significance to supplement the existing theoretical research system,perfect the internal governance and complete the informationization construction of both audit parties.This thesis combines normative research and empirical research methods,firstly,through combing the relevant literature,this thesis uses four theories of audit pricing theory,risk-oriented audit,information asymmetry theory and halo effect to derive and put forward three research hypotheses.Then,in the empirical part,this thesis takes the data of A-share listed companies from 2015 to 2019 as research samples.After data collection by SPSS,Python software,Stata statistical software is used to conduct descriptive statistics,correlation analysis,regression analysis and robustness test.The empirical test results all verify the three research hypotheses.Based on the results of empirical research,this thesis draws the following conclusions: the effectiveness of internal control and the level of informationization have a significant negative relationship with the audit fees.Further analysis found that the level of informatization has a negative moderate effect on the relationship between the effectiveness of internal control and audit fees,The higher the level of informatization,the more significant the negative relationship between the effectiveness of internal control and audit fees.Finally,based on the above research results,the thesis gives corresponding suggestions from the perspective of internal control governance and informatization construction.