证券审计市场审计双方议价能力影响因素研究  

Research on the Influencing Factors of Bargaining Power of Audit Parties in Securities Audit Market

作　　者：王涵 李谦 WANG Han;LI Qian(College of Accounting, Southwest Forestry University, Kunming 650224, China)

机构地区：[1]西南林业大学会计学院,云南昆明650224

出　　处：《河南工程学院学报（社会科学版）》2021年第2期30-36,共7页Journal of Henan University of Engineering(Social Science Edition)

摘　　要：为研究如何缩小证券审计市场双方议价能力的差异,提高市场的公平性,选取2015—2018年沪深A股非金融类上市公司为研究对象,利用双边随机边界模型对放开服务价格后审计双方议价能力差异进行测度,从企业特征、事务所特征、外部环境因素三个方面探讨影响双方议价能力的因素。利用固定效应模型对构建的回归模型进行实证分析和稳健性检验后发现,高管财务背景、政府干预程度、地方法治水平、诉讼与违规状况、上年审计意见、事务所市场地位均对审计双方的议价能力产生显著性影响,而审计委员会的设立对审计双方议价能力的影响不显著。In order to study how to reduce the gap of bargaining powers between the two parties in the securities audit market and improve the market fairness,this paper selects the non-financial listed companies of A-share from 2015 to 2018 as the research objects,measures the gap of bargaining powers between the two parties after liberalizing the service price by using the two-tier stochastic frontier model,and then discusses the factors affecting the bargaining power from three aspects:enterprise characteristics,accounting firm characteristics and external environmental factors.After the empirical analysis and robustness test of the regression model by using fixed effects model,it is found that the financial background of senior executives,the degree of government intervention,the level of local rule of law,litigation and violations,the audit opinions of the previous year and the market position of firms all have a statistically significant impact on the bargaining power of both auditors,while the establishment of the audit committee has no significant impact on the bargaining power of both sides.

关 键 词：证券审计市场 审计定价 双边随机边界模型 固定效应模型 

分 类 号：F239.65[经济管理—会计学]