整合模式下两类审计收费之间的交叉补贴--知识溢出效应还是规模经济效应？  

The Cross subsidization between Two Audit Fees under an Integrated Model——Knowledge spillover effect or economies of scale effect?

作　　者：方红星[1,2] 陈娇娇[1] 

机构地区：[1]东北财经大学会计学院,116025 [2]东北财经大学中国内部控制研究中心,116025

出　　处：《审计研究》2016年第1期68-75,100,共9页Auditing Research

基　　金：教育部人文社会科学重点研究基地重大项目(项目批准号:2009JJD790005)的资助

摘　　要：在将内部控制审计与财务报表审计相结合的整合审计模式下,内部控制审计收费与财务报表审计收费之间的交叉补贴可能存在两种情形:根据知识溢出效应,由同一家会计师事务所实施两种审计,可以相互利用审计过程中获得的知识,彼此验证审计结果,提供高质量的服务,收取高额的溢价,两者呈正相关关系;依据规模经济效应,两种审计过程中可以相互利用彼此的工作,提高审计效率,节约审计成本,降低审计收费,两者呈负相关关系。以2011—2013年沪深两市主板分开披露内部控制审计收费与财务报表审计收费的A股上市公司为研究样本,探究两类审计收费之间的交叉补贴关系,并据此检验知识溢出效应和规模经济效应哪一个更具解释力。实证研究发现内部控制审计收费与财务报表审计收费之间存在显著的双向正相关关系,这说明知识溢出效应起到了主导作用。There are two theoretical explanations of the cross-subsidization relationship between two audit fees under integarted audit model. According to the knowledge spillover effect, the same accounting firm, which carries out both internal control audit and financial statements audit, can take the advantage of information obtained from two audits for each other to verify auditing results for high quality services with higher fees, and there is significant posi- tive correlation between two audit fees. While for the effect of economies of scale, the two audits can use each other work for higher efficiency, less costs and lower audit fees, so two audit fees are negatively correlated. Using the data of listed companies in Shanghai and Shenzhen that separately disclosed the information of two audit fees from 2011 to 2013, the paper analyzes the cross-subsidization of two audit fees and test two explanations. It finds a significant positive correlation between two audit fees and proves the leading role of knowledge spillover effect.

关 键 词：整合审计 审计收费 交叉补贴 知识溢出效应 规模经济效应 

分 类 号：F239.4[经济管理—会计学]