会计师事务所行业专长与审计收费的关系研究

【作者】 李哲；

【导师】 周红；

【作者基本信息】 复旦大学 ， 会计学， 2009， 硕士

【摘要】 随着审计业务的日益复杂,审计行业竞争的日趋激烈,市场对会计师事务所的要求也越来越高。为了提高我国会计师事务所的竞争力,政府通过一系列的政策引导事务所通过合并达到做大做强的目的,另一方面,从会计师事务所自身来说,也开始通过增强专业技能,即提高行业专长来增强自身的竞争力,因此,会计师事务所行业专长的相关研究已经受到了中外学者的关注。就会计师事务所来讲,审计质量取决于事务所的独立性与专业技能,事务所行业专长是专业技能的重要构成因素之一,对审计质量具有提高作用,但这种异质化战略是否能够得到客户的认可,即审计报告的高质量是否得到了市场的感知,事务所是否能因此取得一定的审计收费溢价,还是一个有待实证解决的问题。本文研究了事务所行业专长的市场认可度,检验了它与审计收费的关系,发现在控制住以规模衡量的事务所声誉之后,具有行业专长的事务所能够获得一定的审计收费溢价,另外也检验出,声誉促进了行业专长的溢价,在我国,声誉是促进行业专长溢价的一个重要因素,国内大所同样具有这种声誉。所以,对大型事务所来说,提高行业专长是一个有效的竞争策略。更多还原

【Abstract】 Auditing firms are generally beginning to enhance their competitive position by strengthening the industry specialization as the auditing practice becoming complicated as well as the competition getting fierce in the industry;the relevant research has been catching the domestic and foreign scholars’ eyes.As for auditing firms,auditing quality is based on their special skills and brand name.Industry specialization is one of the important facts in the special skills which may play a positive roll in auditing quality, but whether the improvement of the auditing quality can be recognized is still an empirical problem.A differentiation strategy will lead to higher audit fees if valued by clients theoretically.This paper studies the recognition of the industry specialization by the auditing community and exams the association between the specialization and the auditing fees, then finds out the contribution of brand name to the specialist premium, which also means the brand name reputation is not a necessary foundation on which to achieve higher priced quality-differentiated audits based on industry specialization.We find evidence of higher fees for Big 4 industry specialists relative to nonspecialists in the Chinese audit market,and so does the Big 10 large local firms.That means industry specialization can act as a factor alone to improve the auditing quality which can win the recognition from the clients to pay higher.In a word, the improvement of industry specialization is an effective competitive strategy.更多还原