【作者】 蒋柏娟；

【导师】 彭桃英；

【作者基本信息】 湖南大学 ， 会计学， 2008， 硕士

【摘要】 由于审计服务的过度供给与需求不足,导致我国审计市场的激烈竞争,会计师事务所的审计定价行为呈现出较大程度上的非理性混乱,随着行为经济学理论在审计判断领域的引入,审计定价的行为经济学研究也应该受到关注,但目前国内外在这方面的研究还是微乎其微。基于这种现状,本文首先从理论上分析了锚定与调整启发式理论与前景理论在审计定价判断与决策中的应用。之后,文章从实验研究角度,首先利用问卷调查较全面地分析了审计定价各影响因素的影响权重,然后对长沙、北京和深圳三个地区的多家事务所的部分从业人员进行了实验,检验了审计定价过程中的锚定与调整效应。研究得出,站在事务所的角度,审计定价人员认为客户因素对审计定价的影响程度最大,审计市场因素次之,事务所因素对定价影响最小;在不确定性环境下,审计定价人员运用锚定与调整启发法进行审计定价时,客户所在地相关部门制定的定价标准会产生锚定效应,对初始定价产生显著影响;在不断获得新信息的过程中,定价人员会根据所获得的新信息在初始定价的基础上不断重新调整其审计定价;客户风险程度的高低及事务所综合评价状况的好坏对审计人员的定价都有显著影响;若客户风险程度高,定价人员极有可能在先前定价基础上调高审计定价,反之,则有可能调低审计定价;若事务所综合评价状况佳,定价人员极有可能在先前定价基础上调高审计定价,反之,则有可能调低审计定价。最后,针对实验研究结论,作者提出了相应的政策建议。更多还原

【Abstract】 Since the audit services are over-supply and lack of demand, leading to fierce competition in the auditing market, the accounting firm’s audit pricing behavior has shown a great degree of irrational mess. With the application of behavioral economics theory in the field of auditing judgment, the research of behavioral economics of audit pricing should also be concerned. However, the domestic and international research in this area is scarce at present.Based on this situation, this paper analyzed the application of the anchoring and adjustment heuristic theory and the prospect theory for the auditing pricing judgment and decision-making. Then, the paper tested the anchoring and adjustment effect during the process of the audit pricing from the point of view of experimental research. First of all, the author analyzed comprehensively the affect weight of every factor of the audit pricing using questionnaires. And then, the author tested several firm’s employees in Changsha, Beijing and Shenzhen. The results are as follows: from the firm’s point of view, the auditors conclude that the pricing factor from the customers is the largest degree, the factor from the audit market is the second largest degree, and the factor from the accounting firms is the third largest degree; During the auditors make pricing using the anchoring and adjustment heuristic, the standard of pricing developed by the local related departments where the customers inhabit will make the auditors lead to the anchoring effects under risk and uncertain, having a significant impact on the initial pricing; In the ongoing access to new information, pricing will be constantly re-adjust according to the new information on the basis of the initial pricing; The high or low risk degree of the customer and the good or bad situation of the firm’s comprehensive evaluation both have a significant impact on auditing pricing; If the risk degree of the customer is high, auditors is very likely to raise the price on the basis of the previous price; On the contrary, it is possible to reduce the price; If the situation of the firm’s comprehensive evaluation is good, the price is very likely to be raised on the basis of the previous price; On the contrary, it is possible to reduce the price. Finally, the paper put forward policy proposals for experimental findings.更多还原