企业声誉、市场化进程与审计收费——基于中国上市公司的实证分析  

Enterprise Reputation,Marketization Process and the Audit Charge

作　　者：张萍[1] 郑祥迪[1] 

机构地区：[1]陕西师范大学国际商学院,陕西西安710062

出　　处：《财会通讯（下）》2013年第2期23-25,104,共4页Communication of Finance and Accounting

基　　金：陕西师范大学人文社科基金项目"声誉效应视角下的陕西国有企业道德风险控制研究"(项目编号:11Q024)阶段性成果

摘　　要：各地区市场化进程的差异,使得企业所处的制度环境不同。声誉机制作为一种非正式制度,发挥有效性的效率依赖于制度环境。注册会计师在确定审计收费时,是否关注企业声誉、市场化进程以及市场化进程对声誉机制有效性的影响。本文通过对沪深两市A股上市公司相关数据研究发现,注册会计师在确定审计收费时会考虑企业声誉和所处地区的市场化进程,市场化进程并没有影响声誉机制有效性的发挥。Enterprise reputation can bring sustainable competitive advantage for the enterprise.the differences of marketization process bring the enterprise in different system environment. Reputation mechanism as an informal system plays a role which depends on the system environment.When the certified public accountants determine the audit charge if they consider the enterprise reputations,the marketization process and the validity of reputation mechanism .The paer uses the data of those listed firms in Chinese Securities Market to empirical study,then find the certified public accountants consider the enterprise reputations and the marketization process, Reputation mechanism which plays a role can’t affect the validity of reputation mechanism.

关 键 词：审计收费 企业声誉 市场化进程 

分 类 号：F832.51[经济管理—金融学] F239.4F224