会计师事务所行业专长、行业同质性与审计费用——基于地方层面的考察  

Audit Firm Industry Expertise,Industry Homogeneity and Audit Fees——An Investigation Based on the Local Level

作　　者：张睿[1] 田高良[2] 

机构地区：[1]西安交通大学管理学院,陕西西安710049 [2]西安交通大学管理教学实验中心(国家级实验教学示范中心),陕西西安710049

出　　处：《山西财经大学学报》2016年第6期101-113,共13页Journal of Shanxi University of Finance and Economics

基　　金：国家自然科学基金项目(71372163);国家自然科学基金青年项目(71302195);教育部人文社会科学研究基金规划项目(13YJA630081);教育部高等学校博士学科点专项科研基金资助课题(20130201110019)

摘　　要：以2007-2014年我国A股上市公司为样本,从地方层面考察了行业专长会计师事务所是否能够凭借差异化的审计服务获取审计费用溢价,以及其所拥有的行业知识是否会在同质行业中传递,以实现规模经济,降低审计收费。研究发现,地方层面的行业专长事务所比不具备该特征的事务所审计收费更高,而地方层面的行业专长事务所在地方层面同质行业中的审计收费较其在非同质行业中有所降低。进一步的分析表明,与无地方层面行业专长的事务所相比,具备该特征的事务所审计质量更高,且其在地方层面同质行业与非同质行业中的审计质量没有显著差异。Based on the perspective at local level, this paper chooses Chinese A-share listed firms in years 2007-2014 to explore whether audit firms with industry expertise can charge an audit fee premium via differentiated audit service in China＇s monopolistically competitive audit market, and whether their industry knowledge can transfer across clients to achieve economics of scale and reduce audit fees in homogeneous industries. Empirical results show that, on one hand, local-specialist audit firms charge higher audit fees than non-specialist ones do; on the other hand, the level of audit fees charged by local-specialist audit firms in homogeneous industries is lower than that of fees they charge in non-homogeneous industries. Further research suggests that audit quality of local-specialist audit firms is higher than that of non-specialist ones; for local-specialist audit firms, there is no significant difference in audit quality between their clients in homogeneous industries and those in non-homogeneous industries.

关 键 词：会计师事务所行业专长 行业同质性 审计费用 地方层面 

分 类 号：F239.0[经济管理—会计学]