我国审计定价影响因素的实证研究  

An Empirical Investigation of the Determinants of Audit Prices in China

作　　者：郭葆春[1] 

机构地区：[1]暨南大学管理学院,广东广州510632

出　　处：《财经理论与实践》2009年第1期61-64,共4页The Theory and Practice of Finance and Economics

基　　金：教育部人文社科项目(07JA630081);司法部中青课题(08SFB3029);教育部人文社科青年项目(08JC630030)

摘　　要：审计定价与注册会计师的独立性和审计质量息息相关。通过运用2006年沪、深两市上市公司的实证数据对我国审计定价影响因素进行实证研究,结果表明:非审计费用未影响审计定价,董事会规模、董事会勤勉与独立性、事务所品牌、企业规模和子公司数目等直接影响审计定价。Audit price will affect the CPA＇s independence and the quality of audit. In this paper, we analyze the audit fees of the listed companies in Shanghai and Shenzhen in 2006 and search for the determinants of audit price. We find that non audit fees don＇t affect the price of audit fees, but the characteristics of board, number of subsidiaries, sizes of the company and if they are audited by Big 4 are the factors that affect audit fees

关 键 词：审计收费 非审计服务 董事会特征 四大事务所 

分 类 号：F239.4[经济管理—会计学]