审计定价中的锚定效应研究

发布时间：2019-01-04 12:41

【摘要】： 由于审计服务的过度供给与需求不足,导致我国审计市场的激烈竞争,会计师事务所的审计定价行为呈现出较大程度上的非理性混乱,随着行为经济学理论在审计判断领域的引入,审计定价的行为经济学研究也应该受到关注,但目前国内外在这方面的研究还是微乎其微。基于这种现状,本文首先从理论上分析了锚定与调整启发式理论与前景理论在审计定价判断与决策中的应用。之后,文章从实验研究角度,首先利用问卷调查较全面地分析了审计定价各影响因素的影响权重,然后对长沙、北京和深圳三个地区的多家事务所的部分从业人员进行了实验,检验了审计定价过程中的锚定与调整效应。研究得出,站在事务所的角度,审计定价人员认为客户因素对审计定价的影响程度最大,审计市场因素次之,事务所因素对定价影响最小;在不确定性环境下,审计定价人员运用锚定与调整启发法进行审计定价时,客户所在地相关部门制定的定价标准会产生锚定效应,对初始定价产生显著影响;在不断获得新信息的过程中,定价人员会根据所获得的新信息在初始定价的基础上不断重新调整其审计定价;客户风险程度的高低及事务所综合评价状况的好坏对审计人员的定价都有显著影响;若客户风险程度高,定价人员极有可能在先前定价基础上调高审计定价,反之,则有可能调低审计定价;若事务所综合评价状况佳,定价人员极有可能在先前定价基础上调高审计定价,反之,则有可能调低审计定价。最后,针对实验研究结论,作者提出了相应的政策建议。
[Abstract]:The excessive supply and insufficient demand of audit services lead to fierce competition in the audit market of our country, and the audit pricing behavior of accounting firms presents irrational chaos to a large extent. With the introduction of behavioral economics theory in the field of audit judgment, the behavioral economics research of audit pricing should also be paid attention to, but at present, the research on this aspect at home and abroad is still very little. Based on this situation, this paper first theoretically analyzes the application of the heuristic theory of anchoring and adjustment and the theory of prospect in the judgment and decision of audit pricing. Then, from the perspective of experimental research, the paper makes a comprehensive analysis of the influencing factors of audit pricing by means of questionnaires, and then carries out experiments on some employees of many firms in Changsha, Beijing and Shenzhen. The effect of anchoring and adjustment in the process of audit pricing is tested. The study shows that from the perspective of the firm, the audit pricing personnel think that customer factors have the greatest impact on audit pricing, audit market factors second, and firm factors have the least impact on pricing. In the uncertain environment, when audit pricing personnel use anchoring and adjustment heuristic method to audit pricing, the pricing standards formulated by relevant departments in customer location will have anchoring effect, which will have a significant impact on initial pricing. In the process of continuously obtaining new information, the pricing personnel will constantly readjust their audit pricing on the basis of the initial pricing according to the new information obtained; The degree of customer risk and the comprehensive evaluation of firms have a significant impact on the pricing of auditors; If the risk level of customers is high, it is very likely that the pricing personnel will increase the audit pricing on the basis of the previous pricing, otherwise, it may reduce the audit pricing. If the firm comprehensive evaluation is in good condition, it is very likely that the price-maker will increase the audit price on the basis of the previous pricing, otherwise, the audit price may be lowered. Finally, the author puts forward the corresponding policy suggestions for the conclusion of the experimental research.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.0;F224

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