事务所行业专长与审计收费溢价的相关性检验——来自中国上市公司审计市场的经验证据Correlation Test of Auditor Industry Specialization and Audit Pricing——Empirical Evidence from Chinese Listed Companies' Audit Market
苏文兵,李心合,常家瑛,吕晶晶
摘要(Abstract)：
本文以沪深两市2005～2006年1332家上市公司为对象,研究审计事务所的行业专长对审计收费的影响。研究发现,总体来看,审计事务所的专业化水平对审计收费有显著的正面影响,专业化水平愈高,审计收费愈多;但从发展阶段来看,在高度专业化以前,专业化程度愈高,事务所的审计溢价收入愈多;而在专业化达到较高程度后,溢价收入消失。研究还发现,我国上市公司的资产规模、子公司数量、分部报告数量、近三年是否亏损以及审计意见等因素均对审计收费有显著影响,而企业的净利润额、应收账款额和年末存货额的影响不明显。希望该研究发现,能为审计事务所制定专业化发展战略提供一定的理论支持。
关键词(KeyWords)： 行业专长;审计收费;溢价收入
基金项目(Foundation): 国家自然科学基金项目“多元化动机、战略与绩效的关系:中国企业的实证研究”(项目编号:70572049);; 南京大学商学院和南京大学会计与财务研究院的科研资助
作者(Author): 苏文兵,李心合,常家瑛,吕晶晶
DOI: 10.13269/j.cnki.ier.2010.03.011
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