行业与地域因素对审计收费定价的影响

发布时间：2018-05-16 05:54

本文选题：审计收费 + 上市公司　；参考：《中国注册会计师》2009年05期

【摘要】：审计收费问题一直是审计领域研究中被关注较多的问题之一。对于这种客户与会计师事务所之间经济联系的研究,一方面有助于政府监管者对审计市场的了解,进而更加有效地监管各审计市场主体的行为,另一方面有助于审计实务者了解审计市场的竞争状况,从而更加积极地制定其战略方向。在西方,对审计收费问题的实证研究从Simunic开始,经过20多年的发展已经形成了一个比较成熟的研究领域。其中经常讨论的议题有两个:一是是否存在垄断的市场结构而导致过高的审计收费;二是是否存在低价揽客或审计折扣行为,进而损害到审计师的独立性。2001年,证监会发布了《公开发行证券的公司信息披露规范问答第6号——支付会计师事务所报酬及其披露》,使得上市公司的审计收费进入到公众视野。我国学者结合本国国情,涌现了许多有别于国外研究的成果,如盈余管理、审计师任期和流动资产等对审计收费的影响,为审计市场的规范化和健康发展做出了一定的贡献。那么行业和地域差异因素对审计收费又会产生什么样的影响呢?
[Abstract]:The issue of audit fees has been one of the most concerned issues in the field of audit. On the one hand, the study of the economic relationship between clients and accounting firms will help the government regulators to understand the audit market, and then more effectively supervise the behavior of the various audit market subjects. On the other hand, it helps audit practitioners to understand the competitive situation of audit market and make their strategic direction more actively. In the west, the empirical research on audit fees has formed a relatively mature research field after more than 20 years' development from Simunic. Two topics are frequently discussed: whether there is a monopolistic market structure that leads to excessive audit fees; and whether there is a low price or discounted audit discount, which in turn undermines the auditor's independence. The Securities Regulatory Commission has issued "the Standard of Corporate Information Disclosure of publicly issued Securities" No. 6-payment of compensation to Accounting firms and their Disclosure ", which makes the audit fees of listed companies come into the public view. According to the situation of our country, many achievements which are different from foreign research have emerged, such as the influence of earnings management, auditor tenure and current assets on audit fees, which has contributed to the standardization and healthy development of audit market. So what kind of impact will the industry and regional differences have on audit fees?
【作者单位】：中南大学商学院;
【分类号】：F239.4;F224

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