竞争压力、竞争对手特征与会计师事务所审计定价  

Competitive Pressure,Features of Competitors,and Auditor Pricing of Accounting Firms

作　　者：陈胜蓝[1] 马慧[1] 陈小林[2] 

机构地区：[1]内蒙古大学经济管理学院,内蒙古呼和浩特010021 [2]九江学院会计学院,江西九江332005

出　　处：《审计与经济研究》2016年第5期11-21,29,共12页Journal of Audit & Economics

基　　金：国家自然科学基金项目(71263034,71572087,71262013)

摘　　要：使用2001—2013年会计师事务所向上市公司提供审计服务的审计收费数据,考察会计师事务所面临的竞争压力以及竞争对手特征如何影响审计定价。结果表明,会计师事务所面临的竞争压力会对审计定价产生重要影响。当竞争对手声誉较低、不具有行业专长、处于相对弱势竞争地位时,会计师事务所会迫于竞争压力而降低审计收费与其对手竞争。稳健性测试与正文结果保持一致。Using audit fees data from China＇s listed firms during 2001 to 2013, we concentrate on the effect of competitive pressure and competitors＇ characteristics on the audit pricing. Our results indicate that competitive pressure from the closest competitor can significantly affect the audit pricing decision. Especially, when competitors have a low-level reputation, and when they have not acquired industry specialization and are at a disadvantage, audit firms will reduce audit fees under competitive pressure to compete efficiently. The test proves the result of the text.

关 键 词：审计市场 行业专长 审计定价 审计收费 审计质量 审计意见 审计服务 

分 类 号：F239.43[经济管理—会计学]