审计项目团队行业专长类型、审计费用溢价与审计质量  

Type of Audit Team Industry Expertise,Audit Fee Premium and Audit Quality

作　　者：宋子龙[1] 余玉苗[1] Song Zilong;Yu Yumiao

机构地区：[1]武汉大学经济与管理学院,430072

出　　处：《会计研究》2018年第4期82-88,共7页Accounting Research

基　　金：国家自然科学基金面上项目(71672131)的资助

摘　　要：本文考察审计项目团队不同类型行业专长对审计费用以及审计质量的影响。具体地,将审计项目团队的行业专长细分为通过审计少量大规模客户形成的"产品型"行业专长和通过审计大量小规模客户形成的"低成本型"行业专长两种类型。研究发现,当具备"产品型"行业专长时,审计项目团队能获取更多的审计费用、提供更高的审计质量。进一步分析具备"产品型"行业专长的审计项目团队收取更多审计费用的目的,结果表明溢价的审计费用则会强化该类行业专长对审计质量的积极效应。本文研究的理论价值在于可从审计项目团队的层面更好地理解行业专长类型的影响,同时也为客户选择合适的审计师和监管机构完善审计师信息披露制度提供经验证据。We examine the effects of audit team industry expertise type on audit fee premium and audit quality. Specifically, audit team can develop industry expertise by auditing a low proportion of clients or a high proportion of clients. We call the former team industry expertise ＂product type＂ expert- ise, while the latter team industry expertise ＂low-cost type＂ expertise. We find that when audit team develops ＂product type＂ expertise, they can ob- tain more audit fee and have higher audit quality. We also find that the positive relationship between the former expertise and audit quality can be strengthened by audit fee. Our study can provide empirical evidence to clients when they want to choice suitable audit team and may help regulator make appropriate policy to improve the information disclosure regulation of individual auditor and audit team.

关 键 词：审计项目团队 行业专长类型 审计费用溢价 审计质量 

分 类 号：F239.4[经济管理—会计学]