个体审计师团队中心性与审计定价  

Individual Auditor Team Centrality and Audit Pricing

作　　者：曾亚敏[1] 宋尧清 杨海生[2] Yamin Zeng;Yaoqing Song;Haisheng Yang(School of Management,Jinan University,Guangzhou Guangdong 510632,China;Lingnan College,Sun Yat-sen University,Guangzhou Guangdong 510275,China)

机构地区：[1]暨南大学管理学院,广东广州510632 [2]中山大学岭南学院,广东广州510275

出　　处：《会计与经济研究》2024年第3期101-116,共16页Accounting and Economics Research

基　　金：国家自然科学基金项目(72272161、72173141);广东省自然科学基金项目(2023A1515012434)。

摘　　要：近年来,越来越多研究关注审计师特征对审计行为的影响,但鲜有研究从审计师团队角度考察个体审计师特征。文章以基于共签关系形成的审计师团队为对象,检验了个体审计师团队中心性对审计定价的影响及路径。结果表明,个体审计师的团队中心性与审计定价负相关。路径分析表明,团队中心性高的审计师通过发挥信息优势,降低了审计成本;审计师的团队中心性对审计师的监管风险没有显著影响,因此团队中心性高的审计师无需收取风险溢价。进一步分析表明,个体审计师的团队中心性与审计定价之间的负向关联仅存在于团队规模较大或审计市场集中度较低的情况。While recent research has increasingly examined the impact of individual auditor characteristics on auditing practices,few studies have explored these traits from an audit team perspective.Focusing on audit teams composed of co-signing auditors,we investigate how an individual auditor's team centrality influences audit pricing and the underlying mechanisms.Our empirical results reveal a significantly negative relationship between an auditor's team centrality and audit fees.Path analysis shows that well-connec-ted auditors leverage their informational advantages within the team to enhance effi-ciency,thereby reducing audit costs.Furthermore,we find no evidence that better-con-nected auditors face higher regulatory risks,refuting the fee premium hypothesis.Addi-tional analysis indicates that the negative effect of team centrality on audit pricing is more pronounced in larger teams or in decentralized local audit markets.

关 键 词：个体审计师 团队中心性 审计定价 信息优势 监管风险 

分 类 号：F239.43[经济管理—会计学]