宏观经济与审计定价:需求主导还是供给主导?  

Macro-economy and Audit Fee:Demand Side or Supply Side Dominates?

作　　者：张立民[1] 彭雯[1] 钟凯[2] Zhang Limin et al.

机构地区：[1]北京交通大学经济管理学院,100044 [2]中国人民大学商学院,100872

出　　处：《会计研究》2018年第2期76-82,共7页Accounting Research

基　　金：中央高校基本科研业务费专项资金(2017YJS077);国家社会科学基金项目(15BGL051);国家自然科学基金项目(71572009)的资助

摘　　要：本文探讨了宏观经济对审计定价之影响机理,研究发现宏观经济形势较差时审计师面临的系统性风险增加,促使审计定价提高,反之宏观经济形势较好时审计定价下降。结合事务所合并这一审计市场结构的变化,发现随着事务所做大做强政策的推动,审计供给方的定价决策权上升,宏观经济与审计定价之间的负相关关系更强,支持了审计定价决策主要由审计供给因素主导;此外,我们排除了审计收费粘性与低价竞争、客户特质风险以及审计需求因素可能产生的潜在干扰。本文研究表明宏观经济对审计定价的影响由审计供给主导,为监管部门推出的事务所做大做强相关政策提供理论支持。This study investigates the effect of macro-economy on audit fee. We find that the relation between macro-economy and audit fee is sig- nificantly negative. Analysis with the merges of auditing firms shows that the above relation is more pronounced with the change of audit market structure, which indicates that the supply side of audit drives the change of audit fee. Fm^ther study presents that the increased audit fee could make audit quality im- proved and the low-bailing effects make no influence. Moreover, we eliminate the potential effects of clients＇ idiosyncratic risk and the demand of audi- ting. This study suggests that macroeconomic factor is one of the determinants of audit fee, which could contribute to the regulators and the auditors＇ deci- sion of audit fee.

关 键 词：宏观经济 审计定价 审计供给 审计市场结构 

分 类 号：F239.4[经济管理—会计学]