审计师行业专长、品牌声誉与审计费用  

Auditor Industry Expertise,Brand Reputation and Audit Fees

作　　者：陈智[1] 徐泓[2] 

机构地区：[1]山东工商学院会计学院,山东烟台264005 [2]中国人民大学商学院,北京100872

出　　处：《山西财经大学学报》2013年第7期114-124,共11页Journal of Shanxi University of Finance and Economics

基　　金：国家自然科学基金项目(71101044);教育部人文社会科学规划基金项目(12YJA630002);全国统计科研计划项目(2011LY001;2011LY073);山东省高校人文社会科学研究计划项目(J12WF06)

摘　　要：从审计费用的视角,分析了我国行业专长与品牌声誉的需求,并对2007～2010年的A股上市公司进行了研究,发现上市公司不仅为国内会计师事务所支付了品牌声誉溢价,而且支付了行业专长溢价。这一研究证实了国内会计师事务所品牌专长增量溢价的存在,但没有发现"四大"专长增量溢价的存在,说明我国的审计市场不仅需要品牌,而且需要行业专长,这对国内会计师事务所的发展具有重要的指导意义。By studying on listed companies in the A-share listed companies from 2007 to 2010 indicates that listed compames does not only pay the brand reputation premium, but also pays ＂industry expertise premium＂. This paper proves the existence of do- mestic CPA brand expertise incremental premium, but the studies have not found the presence of the ＂big four＂ expertise incremental premium. The results show that China^s market requires not only the brand, and needs industry expertise which is important guiding significance for the development of domestic accounting firm as well.

关 键 词：审计师行业专长 品牌声誉 审计费用 

分 类 号：F239.43[经济管理—会计学]