【摘要】 城乡二元体制是我国特定历史条件下形成的独特制度,已有研究主要集中于其对宏观经济与社会的影响,鲜有文献研究其对公司微观行为的影响。本文基于手工收集的数据,以2006～2014年沪深民营上市公司为样本,研究了城乡二元体制对公司审计费用的影响。结果表明:农村成长经历的CEO能够显著降低公司的盈余管理和违规风险,进而降低审计费用。进一步研究发现:当CEO为女性、年龄较大时,农村成长经历对审计费用的负向影响越明显,而CEO受教育程度对两者之间的关系影响不显著。研究结论丰富了二元体制经济后果的相关文献,也丰富了审计费用影响因素的相关文献,为上市公司降低公司风险、提高内部治理水平、户籍制度改革等提供依据。更多还原

【Abstract】 Urban-rural dualism is a unique system formed under specific historical context in China.Previous literatures mainly focus on the influence of the dualism on economic and social aspects,but few literatures study its impact on the behaviors on firm level.This paper collects the data of CEO’s growth experience by hand,and takes private listed companies in Shanghai and Shenzhen from 2006 to 2014 as samples to study the impact of the dual system on audit fees.The results show that the rural CEO can significantly reduce the company’s manageable accrued earnings and violation risk,and then reduce the company’s audit costs.Further research finds that when CEO is female or older,and has overseas experience or academic experience,the negative impact of CEO’s rural growth experience on corporate audit fees is more obvious,while CEO’s education level has no significant impact on the relationship between CEO’s rural experience and corporate audit fees.This paper enriches the research on the impact of dual system on economic development,and related literature such as audit fees.It provides scientific basis for listed companies to reduce corporate risk,improve internal governance level,and reform the household registration system.更多还原