中国上市公司战略联盟的审计定价研究——理论与证据  

Audit Pricing for Strategic Alliances of Chinese Listed Companies:Theory and Evidence

作　　者：徐欣[1] 汪平平[2] 刘莹 XIN XU;PINGPING WANG;YING LIU

机构地区：[1]中南财经政法大学会计学院,430073 [2]立信会计师事务所(特殊普通合伙)湖北分所 [3]中国电力工程顾问集团中南电力设计院有限公司

出　　处：《中国会计评论》2023年第2期287-328,共42页China Accounting Review

基　　金：国家自然科学基金项目(71872183);教育部人文社会科学规划项目(23YJA630108)的资助。

摘　　要：近年来中国上市公司之间的战略联盟大量涌现,产生了诸多新的审计问题。基于此背景,本文研究战略联盟的审计定价问题。本文发现,战略联盟是影响审计费用的重要因素。相较于未缔结战略联盟的公司而言,缔结战略联盟的公司的审计费用更高。联盟双方审计费用的增长变化存在非对称效应,年龄较大一方和资产规模较大一方,其审计费用增长更多。联盟的治理结构对审计费用具有调节效应。本文对中国注册会计师的调查和访谈进一步支持了上述发现。本文为我们深入认识战略联盟所产生的审计成本提供了理论基础和经验证据。there has been a proliferation of strategic alliances between Chinese listed companies in recent years,causing a number of new audit issues.Based on this background,we study audit pricing for strategic alliances of Chinese listed companies.Taking a sample of strategic alliances between Chinese listed companies,we find that strategic alliance is an important factor impacting audit fees.Compared with companies without a strategic alliance,companies with a strategic alliance have more audit fees.In addition,there are considerable asymmetries on the magnitude of the audit fees on both sides of an alliance.The magnitude of the audit fees accruing from an alliance is considerable higher for the larger firm than it is for the smaller firm.The magnitude of the audit fees accruing from an alliance is considerable higher for the older firm than the younger firm.Furthermore,the governance structure of the strategic alliance has a moderating effect on audit fees.We also corroborate these findings using a survey of Chinese certified public accountants.This paper provides theory and empirical evidence for our insight into audit fees of strategic alliances in Chinese listed companies.

关 键 词：战略联盟 审计定价 非对称效应 联盟治理结构 

分 类 号：F239.4[经济管理—会计学] F272[经济管理—国民经济] F832.51