境外审计市场竞争策略选择——基于信号传递博弈分析  

Overseas Audit Market Competition Strategy Selection: Based on Signaling Game Analysis

作　　者：王帆[1] 张龙平[2] 

机构地区：[1]浙江工商大学财务与会计学院,浙江杭州310018 [2]中南财经政法大学会计学院,湖北武汉430073

出　　处：《审计与经济研究》2013年第4期43-50,共8页Journal of Audit & Economics

基　　金：国家社科基金重大课题(11&ZD044);教育部青年基金项目(BYJC790139);浙江工商大学引进人才科研启动项目(1030XJ2312043)

摘　　要：近年来,会计师事务所发展的主要目标是实现国际化,然而"走出去"必然会与境外事务所在声誉和价格方面产生竞争。运用KMRW声誉模型与垄断限价模型分析发现,境外在位审计师的策略选择是:在进入者进入初期利用声誉优势与之竞争,随着进入者声誉的形成则改用价格机制参与竞争。我国事务所应首先从控制声誉风险及加强参与人信心入手,尽快建立境外声誉,根据均衡条件区分低成本与高成本在位者,采取不同的定价及相关配套措施来应对价格竞争。In recent years,the objectives of accounting firm is 'going out',but the development of overseas market will face the local auditors' competition in the reputation and price.This article uses the KMRW reputation model and the monopoly limit model,and the results show that the local auditors' competition strategy is: to compete with foreign auditors,the local auditors would make the best use of reputation advantage in the early stage and price advantage after they have established the reputation.Our auditors should control reputational risks and build up the confidence of the participants in terms of the quality of auditors in order to be reputed among the industry abroad as soon as possible,and then distinguish between the low-cost and high-cost incumbent according to the equilibrium conditions,and adopt a different pricing and supporting measures to respond to the price competition.

关 键 词：审计价格 审计声誉 KMRW声誉模型 垄断限价模型 会计师事务所竞争 境外审计市场竞争 审计机制 

分 类 号：F239.43[经济管理—会计学] F224.32[经济管理—国民经济]