审计市场集中度对审计定价的影响研究  

Research On the Influence of Audit Market Concentration on Audit Pricing

作　　者：杨雪[1] 张俊民[2] 

机构地区：[1]天津财经大学商学院 [2]天津工业大学管理学院

出　　处：《价格理论与实践》2016年第3期79-82,共4页Price:Theory & Practice

基　　金：国家自然科学基金面上项目<产权视角下的审计师声誉机制及其经济后果研究>(项目编号:71272189);教育部人文社会科学研究规划基金项目<内部控制与独立审计的耦合效应研究:财务重述视角>(项目编号:12YJA790193);天津会计学会重点会计科研项目<我市注册会计师行业市场有效结构与审计收费问题研究>(项目编号:kj kyxm152803)资助

摘　　要：近年来,我国审计市场集中度不断提高,不同的审计市场集中度必然对审计定价产生不同的影响。本文利用我国2007-2014年的A股上市公司为样本,采用中介效应分析方法,研究了我国审计市场集中度对审计定价的影响及其路径。研究发现:审计市场集中度与审计定价存在显著的正相关关系;审计市场集中度主要是通过改善审计质量的约束机制从而影响审计定价的,审计质量的中介效应显著。根据实证检验结果,本文从两者相关关系和影响路径的角度进行了分析说明,并提出了相应的对策建议。In recent years, the audit market concentration in China is increasing. Different audit market concentration must have different influence on audit pricing. This paper use China’s 2007-2014 A shares listing corporation as a sample, by using the method of intermediary effect analysis, to study the impact of audit market concentration on audit pricing and its path.This study found that there is a significant positive correlation between audit market concentration and audit pricing; The audit market concentration is mainly through improving the audit quality to influent the audit pricing, the mediating effect of audit quality is obvious. According to the results of empirical test, this paper analyzes the relationship between the two and the influence path, and puts forward some suggestions.

关 键 词：审计市场结构 市场集中度 审计质量 审计定价 

分 类 号：F239.0[经济管理—会计学]