Internal Control Quality, Accounting Firm Size And Audit Fee Stickiness

The traditional theory of cost behavior considers that the cost is proportional to the volume of business,that is,as the volume of business increases or decreases the same proportion,the magnitude of cost and cost changes is the same.However,Noreen,Soderstrom?1997?^[1],Cooper and Kaplan?1998?^[2]first find that the change of cost and cost is asymmetric.Later,Anderson et al.?2003?^[3]put forward the concept of cost sticky for the first time through empirical research.The cost Cost Stickiness means that the increase of cost and cost when business volume increases is less than that of business volume,and the cost is easy to rise and fall.Since then,scholars at home and abroad have proved the existence of Cost Stickiness by various methods,and have carried out a comprehensive study of the factors,causes and economic consequences of cost and stickiness.The audit cost in the enterprise belongs to a kind of management cost,thus infer that the audit cost is also sticky.In fact,with the rise of enterprise scale,audit fees will be increased greatly,but if the scale of the enterprise with the decline in the proportion of audit fees,the decline was less than the increase,so the cognitive and conventional popularization of different phenomena exist in the audit fees,this phenomenon is called audit fees down there the viscous.Audit fee is an important part of the enterprise cost,is one of the main income of the accounting firm,audit fees are very important to them,so it is necessary to study the audit cost stickiness,and put forward reasonable suggestions for the enterprise,accounting firms,to help a healthy,efficient and sustainable development.In recent years,the research on audit cost and Cost Stickiness has become mature,but there are few studies on the stickiness of audit costs.In this paper,the main contents of this study are determined through the summary of the research literature at home and abroad.Through theoretical analysis,put forward 5 hypotheses of this article and the use of Anderson?2003?^[3]model and its extended model,with 2009-2016 years in China A-share listed companies as A sample,test the audit fee is the downward stickiness and growth according to the grouping test the relationship between internal control quality and the scale of accounting firms and audit fees stickiness the.The results of the study show that:China's listed companies audit fees the existence of downward stickiness;the quality of internal control and Audit Cost Stickiness negative correlation,relative to the low growth of enterprises,the impact of internal control quality of high growth enterprises to audit the cost stickiness is more obvious;the scale of accounting firms and audit fees are positively related to growth of low viscosity.Of enterprises,the accounting firm of high growth enterprises impact on Audit Cost Stickiness stronger.Based on the above conclusions,this paper puts forward the regulatory level,perfect the laws and regulations on internal control and audit charge advice;at the company level is proposed to establish a sound internal control system,strengthen governance,improve internal control disclosure system recommendations;in the accounting firm level,put forward to strengthen the development of audit technology,improve their the audit level of business,expand the scale,improve their bargaining power of suggestion.