事务所规模、客户规模与审计定价  

Auditor Size, Auditee Size and Audit Pricing

作　　者：李祎[1] 

机构地区：[1]武汉大学经济与管理学院,湖北武汉430072

出　　处：《财会通讯（下）》2013年第6期16-20,129,共5页Communication of Finance and Accounting

摘　　要：本文以2001-2010十年间所有A股上市公司为样本,检验了事务所规模和客户规模对审计定价的影响。研究发现:在初始定价的过程中,国际四大会计师事务所不存在"低价揽客"的现象,但是国内前五大会计师事务所和其他中小型会计师事务所则存在明显的"低价揽客"现象。对于大型客户,所有的会计师事务所在整个收费过程中都存在收费偏高的现象。Starting from the factors of audit pricing, using the sample of all A-share listed companies in the decade from 2001 to 2010, we examined the impacts of auditor size and auditee size on audit pricing. The study found that: First of all, during the process of the initial pricing, the phenomenon of the'low balling'do not exist in the big four international accounting firms, but is significant in the domestic top five accounting firms and the other small and medium-sized accounting firms. Secondly, for large clients, all accounting firms are present throughout the charging process of the phenomenon of high charges. Further analysis revealed that in the process of the initial pricing of the big four international firm, Ernst & Young charges higher fees than others; in the entire process of audit fees for large clients, Ernst & Young presents the phenomenon of lower audit fees than others. This study will help enhance the understanding of the regulatory agencies, authorities and practitioners of audit fees.

关 键 词：事务所规模 客户规模 初始审计定价 审计收费 

分 类 号：F224[经济管理—国民经济] F239.4F233