【作者】 李明辉； 刘笑霞；

【机构】 南京大学商学院会计学系； 河海大学商学院会计学系；

【摘要】 对于事务所规模与审计定价之间的关系,存在不同的理论:根据产品差异化、声誉投资以及市场势力理论,会计师事务所规模与审计收费之间呈正向关系,而根据规模效应理论,事务所规模与审计收费之间成U型或负向关系。总体而言,事务所规模与审计收费之间的关系最终将取决于前三个因素与规模效应何者更占优势。我们利用2007-2008年A股上市公司数据,分别以业务收入、CPA人数和从业人员人数作为事务所规模的指示变量,检验了我国本土会计师事务所规模与审计定价之间的关系。结果发现,无论采用何种方法度量事务所规模,在控制了其他影响审计收费的因素之后,事务所规模与审计收费之间都呈显著的正向关系。这表明大事务所可以收取更高的审计费,这也意味着,在我国审计市场,规模效应相对于其他三个因素可能并不占优势。更多还原

【Abstract】 The differential quality theory,brand name theory and market power theory predict a positive relationship between accounting firm size and audit fee,while the scale effect theory predicts an U-shaped or negative relationship.The final relationship between auditor size and audit fee depends on the trade-off between the first three effects and scale effect.Using annual total revenue,CPA numbers and personnel numbers of the accounting firm as proxies for auditor size,this paper tests the relationship between accounting firm size and audit pricing for the sample of A-share listed companies of China for the period 2007 to 2008.We find significant positive relationship between accounting firm size and audit fee even after controlling other variables which could influence audit price.The findings mean scale premiums do exist and imply that scale effect is not dominant over the other three effects in the auditing market of China.更多还原