审计价格形成机制探讨——基于顾客集中的视角  

Study on the audit fee formation mechanism——from the perspective of customer concentration

作　　者：杨风[1] 李卿云[1] 吴晓晖[1] 

机构地区：[1]厦门大学管理学院

出　　处：《中国注册会计师》2016年第4期69-75,3,共7页The Chinese Certified Public Accountant

基　　金：国家自然科学基金资助项目"多边代理关系下新创企业的治理机制与竞争行为研究"(71172056);国家自然科学基金资助项目"多边代理视角下创业企业的激励机制及管理权转移研究"(71572167)

摘　　要：本文以深圳证券交易市场2009—2014年创业板上市公司为研究样本,检验了顾客集中对审计价格的影响。实证检验结果显示:顾客集中度与审计价格显著负相关,表明顾客集中度的提高能够降低审计价格。进一步,在区分公司行业背景、公司所在地市场化程度情况下,研究表明,相比较制造业上市公司,非制造业上市公司的顾客集中度与审计价格之间显著负相关;相比较公司所在地市场化程度低的上市公司:公司所在地市场化程度高的上市公司的顾客集中度与审计价格之间显著负相关。By taking companies listed on Growth Enterprise Market(GEM) in Shenzhen Stock Exchange between 2009 and 2014 as a sample,this article tests the impact of customer concentration on audit fee.The result shows that there is a significant negative correlation between customer concentration and audit fee,indicating that increase of customer concentration can drive down the audit fee.Furthermore,when distinguishing the industry background of companies and the maturity of the market of their office locations,the research reveals that compared to listed manufacturing companies,customer concentration has a significant negative correlation with audit fee for non-manufacturing companies.It also finds customer concentration has a significant negative correlation with audit fee for listed companies with offices in locations with higher maturity of market.

关 键 词：顾客集中度 审计价格 

分 类 号：F239.4[经济管理—会计学]