CAJ | 학술논문

与以往研究不同，文章借鉴制度环境与公司治理机制之间的共生互动理论，考察在我国转轨经济的特定制度背景下，市场化进程与内部控制对独立审计治理机制的影响。研究发现：内部控制质量差的上市公司，越可能选择“非十大”所进行审计，审计费用越高，越可能获得“标准”审计意见；而且在市场化程度低的地区，更高的审计费用和“标准”审计意见的获得，基本上都是本地小所的执业结果。研究表明，审计治理效应的充分显现，不仅需要有效的内部控制和完善的市场化水平，而且更需要两者的互动与协同。
여이왕연구불동，문장차감제도배경여공사치리궤제지간적공생호동이론，고찰재아국전궤경제적특정제도배경하，시장화진정여내부공제대독립심계치리궤제적영향。연구발현：내부공제질량차적상시공사，월가능선택“비십대”소진행심계，심계비용월고，월가능획득“표준”심계의견；이차재시장화정도저적지구，경고적심계비용화“표준”심계의견적획득，기본상도시본지소소적집업결과。연구표명，심계치리효응적충분현현，불부수요유효적내부공제화완선적시장화수평，이차경수요량자적호동여협동。
On the basis of the symbiotic interaction between institutional environment and corporate governance mecha-nisms, we study the combined influence of marketization and internal control upon governance mechanisms of independent au-dit in the context of China's transitional economy.The empirical study shows that listed companies with poor internal control are more likely to choose “Non-Big 10” auditors, pay higher audit fee, and are more likely to be given “standard” audit opin-ions.In regions of low-level marketization, higher audit fee and “standard” audit opinions are mainly produced by small local CPA firms.The study shows that to achieve substantial effects in audit governance, it requires the interaction and coordination between effective internal control and marketization efforts.