审计声誉、价格与境外审计市场竞争——基于KMRW声誉模型与垄断限价模型的分析  

Audit Reputation,Price and Overseas Market Competition: Based on KMRW Reputation Model and Monopoly Limit Price Model

作　　者：王帆[1] 武恒光[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]山东财经大学会计学院,山东济南250014

出　　处：《会计与经济研究》2012年第6期50-57,共8页Accounting and Economics Research

基　　金：山东省自然科学基金项目(ZR2011GL017);浙江工商大学引进人才科研启动项目

摘　　要："走出去"已成为会计师行业发展的目标之一,然而海外发展必然会与境外审计师产生竞争。运用KMRW声誉模型与垄断限价模型,分析发现,境外在位者审计师的竞争策略为:在进入者进入初期利用声誉优势阻止其进入,在进入者声誉建立后则采用价格竞争。我国会计师事务所应保障审计质量并树立利益相关者对审计质量的信心,以尽快在境外建立声誉;随后根据均衡条件区分在位者成本类型,采取不同的定价和措施,以应对价格竞争。Going-out has been one of the development objectives of the domestic auditing profession,but going-out domestic auditors must face overseas auditors＇ competition in the reputation and price.Using KMRW reputation model and monopoly limit price model,the paper finds that the local auditors prevent foreign auditors＇ entrance by using reputation advantage in the early stage and take price strategy after the establishment of entrants＇ reputation.Chinese auditors should ensure the audit quality and obtain the trust from stakeholders in order to establish reputation abroad as soon as possible,distinguish between low-cost and high-cost incumbent according to equilibrium conditions,and adopt different pricing and supporting measures responding 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 

分 类 号：F239.2[经济管理—会计学]