上市公司审计收费定价及变动影响因素实证研究

发布时间：2018-07-05 03:38

本文选题：上市公司 + 审计收费　；参考：《中南大学》2007年硕士论文

【摘要】： 研究审计收费的定价和变动的影响因素,既有助于我们深入了解审计市场的定价机制和变动状况、增进证券市场各参与主体对审计服务的认识,同时也有助于监管部门对证券市场和审计师行业的监管。本文运用2003年至2005年上市公司的数据对我国上市公司的审计收费定价的影响因素进行了实证研究。研究表明:上市公司的资产规模、主营业务经营范围、上市公司所在地、是否为“十大”会计师事务所审计对审计收费的影响均为显著。组织结构、应收账款和存货占总资产的比重、资产负债率、净资产收益率、速动比率、审计意见均表现为不显著。其他三个因素三年的的表现不一致。接着,本文以一些典型的行业特征为指标以研究行业因素对审计收费的影响,对我国行业因素对于审计收费的影响进行实证分析,结果,行业因素对审计收费并没有出现可被观察到的差异。其次,本文对我国地域因素对于审计收费的作了深入的实证分析。研究结果表明:同一省份审计收费具有稳定性,不同省份之间审计收费的差异也具有稳定性。再次,本文对审计收费的变动的影响因素研究进行了实证分析。研究结果表明:资产规模变动因素、公司治理变动因素、转聘“十大”会计师事务所和变更会计师事务所为审计收费变动的主要影响因素。最后,针对实证研究的结果,在贯彻实施风险导向型审计、努力培育事务所的声誉、发展审计师的行业专长、企业的组织结构的发展和规范审计收费的披露几个方面提出了一些建议。
[Abstract]:The study of the pricing and changing factors of audit fees will help us to understand the pricing mechanism and the changing situation of the audit market and enhance the understanding of the audit services among the participants in the securities market. It also helps regulators to regulate the securities market and the auditor industry. Based on the data of listed companies from 2003 to 2005, this paper makes an empirical study on the factors influencing the pricing of audit fees of listed companies in China. The results show that the scale of assets, the scope of the main business, the location of the listed company, and whether the audit of the listed company is the "ten" accounting firm have a significant impact on the audit fees. The organizational structure, the proportion of accounts receivable and inventory to the total assets, the ratio of assets to liabilities, the rate of return on net assets, the quick ratio, and the audit opinion are all not significant. The performance of the other three factors was inconsistent for three years. Then, this paper takes some typical industry characteristics as indicators to study the impact of industry factors on audit fees, and makes an empirical analysis on the impact of industry factors on audit fees in China. There is no observed difference between industry factors and audit fees. Secondly, this paper makes an in-depth empirical analysis on the audit fees due to the regional factors in our country. The results show that the audit fees in the same province are stable, and the differences among different provinces are also stable. Thirdly, this paper makes an empirical analysis on the influencing factors of the change of audit fees. The results show that the factors of asset size change, corporate governance change, the transfer of "ten" accounting firms and the change of accounting firms are the main factors affecting the change of audit fees. Finally, according to the results of empirical research, we carry out risk-oriented audit, try to cultivate the reputation of firms, and develop auditors' industry expertise. Some suggestions are put forward on the development of the organizational structure of enterprises and the disclosure of audit fees.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4;F276.6;F224

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