基于事务所合并视角的会计师事务所品牌声誉溢价研究

发布时间：2018-03-22 18:53

本文选题：品牌声誉　切入点：事务所合并　出处：《中国海洋大学》2012年硕士论文　论文类型：学位论文

【摘要】：有关会计师事务所审计收费溢价的研究已有很多文献，一些学者将产生审计收费溢价的主要原因归于事务所的品牌声誉。由于在西方发达国家，“四大”处于垄断地位，审计收费溢价是源于其品牌声誉还是其垄断地位尚需进一步研究。而在我国审计市场上，“四大”市场占有率远远低于在西方发达国家的占有率，其竞争地位尚未达到垄断的地步，这为我们研究“四大”的品牌声誉溢价提供了一个良好的市场环境。从研究的视角来讲，以往大多数学者是从静态视角研究不同事务所的品牌声誉与审计收费的关系，从事务所合并这一视角结合事务所合并前后的动态变化来研究品牌声誉与审计收费关系的文献相对匮乏。本文正是从事务所合并视角出发，通过寻找有代表性的内资所与国际“四大”所的合并来探索事务所合并前后品牌声誉发生变化的内资所审计收费的变化情况，以此来研究事务所品牌声誉与审计收费溢价之间的关系。本文在理论分析时，在回顾已有文献的基础上对事务所品牌声誉溢价的影响机理进行了分析，并提出了“镀金效应”和“渗透效应”两种可能存在的理论解释。本文在研究时采用实证分析方法为主，主要采用多元线性回归的方法对上述两种可能的解释进行实证检验，结果发现：内资所与外资所合并当年并不存在“镀金效应”，反而可能存在“低价揽客行为”；内资所与外资所合并后几年（除了合并当年）与合并前相比，确实存在“渗透效应”。文章进而对上述结果进行了分析和解释，并在此基础上提出了一些建议。本文共分为六章，其中：第一章导论，主要介绍本文的研究背景、研究问题、研究意义、研究方法和论文结构。第二章文献综述，，从以往研究的不足中找出本文研究的出发点。第三章会计师事务所品牌声誉溢价及影响机理分析，主要说明事务所品牌声誉能够导致审计收费溢价，然后对事务所品牌声誉溢价的影响机理进行分析。第四章实证考察事务所品牌声誉的“镀金效应”是否存在，重点考察内资所在与国际“四大”所合并的当年对于内资所连续审计的客户审计收费有没有显著性提高。第五章实证考察事务所品牌声誉的“渗透效应”是否存在，探究事务所合并之后的较长时间内，参与合并的内资所的审计收费是否会有明显提升。第六章则概括列示本文的研究结论及局限性，同时提出后续研究建议。本文在研究时，主要借助“四大”的品牌声誉作为代表，以此为切入点结合事务所合并来研究事务所品牌声誉对审计收费的影响。本文研究视角与以往研究视角不同，不是从静态比较不同品牌声誉的事务所的审计收费来研究品牌声誉溢价，而是从事务所合并这个动态视角来进行研究，并且根据事务所合并之后可能存在的结果，从理论上提出了“镀金效应”和“渗透效应”，这两种理论都有一定的现实合理性和可能性，至于哪一个理论更切合实际，本文通过实证数据来进一步研究。本文的主要贡献在于将品牌价值论和声誉学说引入到事务所审计收费的研究中，进一步系统的阐述品牌声誉产生溢价的原因，并从事务所合并这一视角将产生品牌声誉溢价的成因进一步细分为镀金效应和渗透效应，拓展了事务所品牌声誉理论的研究。同时本文的研究可以为审计市场的行为（如事务所合并）的经济后果提供新的证据支持。此外，本文也能为政府有关部门对推动事务所做大做强提供有力的经验支持，提醒事务所在规模做大的同时更要注重建立自己的品牌，不仅要做大，更要做强。通过考察内资所与外资所合并前后审计收费的变化，能进一步看出我国事务所合并的效果，从而引发对内资所发展道路新的探索与思考，更好地为我国事务所通过合并途径做大做强提供建议指导。
[Abstract]:A lot of literatures about audit fees of accounting firms have been mainly due to some premium, scholars will produce the audit fee premium to the firm's brand reputation. Because in the western developed countries, the "big four" in a monopoly position, the premium of audit fees is due to its brand reputation or its monopoly position is in need of further research. But in our in the audit market, the "big four" market share is far lower than the share in the western developed countries, its competitive position has not yet reached monopoly point, the four "brand reputation premium provides a good market environment for our study. From the research perspective, most of the previous scholars is to study the relationship between the different from the static perspective of firm brand reputation and audit fees, with a view to study the brand reputation with dynamic changes before and after the merger, the firm from The relationship between audit fees and the relative lack of literature. This article is from the perspective of firm merger, by looking for the representative of the domestic and international "big four" are combined to explore the changes before and after the merger, the domestic brand reputation of the changes of audit fees, in order to study the relationship between firm brand reputation and audit fees premium.
In this thesis, based on the literature on the effect mechanism of firm brand reputation premium are analyzed, and puts forward the interpretation of "gilding effect" and "penetrating effect" of the two kinds of possible theory. This study adopts empirical analysis method as the main, mainly by using multiple linear regression method for the empirical test, the results showed that two possible explanations: the domestic and foreign capital merger that does not exist "gold-plated" effect, but there may be low balling; domestic and foreign investment and a few years later (in addition to the merger year) compared with before the merger, the existence of "penetration effect". Then the article the analysis and explanation of the above results, and put forward some suggestions.
This paper is divided into six chapters: the first chapter is the introduction, which mainly introduces the research background, research questions, research significance, research methods and thesis structure. The second chapter is the literature review, this paper find out the starting point of the study from the previous study. The lack of mechanism analysis of the third chapter accounting firm brand reputation premium and influence, mainly to explain firm brand reputation can lead to the premium of audit fees, and the influence mechanism of the firm brand reputation premium were analyzed. The fourth chapter is the empirical study of the firm brand reputation "gold effect" exists, where domestic and international focus on the "big four" with the year for domestic customers continuous audit audit fees are not significant to improve. The fifth chapter is the empirical survey firm brand reputation "penetration effect" exists, explore the merger after a long period of time,. Whether the audit fees will be improved obviously with the merged domestic funds, the sixth chapter generalizes the research findings and limitations of this paper, and puts forward suggestions for further research.
In this paper, mainly through the "big four" brand reputation as a representative, this is the starting point of firm combination to study firm brand reputation effect on audit fees. This research perspective is different from the previous research perspective, the study of brand reputation premium is not from the static comparison of different brand reputation of the firm's audit fees, but from the perspective of firm merger dynamic research, and according to the firm after the merger of the possible results, "gilding effect" and "penetration effect" in the paper, the two theories have certain realistic rationality and possibility, as to which a theory is more practical, this paper further studies the empirical data.
The main contribution of this paper is the brand value theory and reputation theory into the research of audit fees, expounds the brand reputation has further premium system, and from the perspective of firm combination will produce brand reputation. The reason is further subdivided into gold plating effect and penetration effect, expand the theory of firm brand reputation at the same time. The research of this paper can provide the audit market behavior (such as merger) provide new evidence to support the economic consequences. In addition, this paper also can support for the relevant government departments to provide strong experience to promote the firm bigger and stronger, bigger in size at the same time remind firms to build their own brand more attention, not only to expand and more to do. Through the investigation of domestic investment and foreign investment changes before and after the merger of audit fees, to see that China's firm merger effect, Therefore, it will lead to new exploration and Thinking on the development of domestic capital, and better provide guidance for our firms to strengthen and strengthen the consolidation way.

【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.4;F224

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