摘要
会计师事务所合并究竟是会提高还是会降低审计收费,取决于合并后事务所声誉及市场势力提升所带来的审计溢价与规模效应所导致的审计成本降低两方面孰者相对占优。文章以我国2003—2009年间十起事务所合并案为对象,利用其上市公司客户在事务所合并前后各2年的面板数据,检验了事务所合并对审计定价的影响。结果发现,事务所合并后,其审计收费显著提高。对所有事务所客户审计费用的横向比较也印证了上述结论。研究还发现,事务所合并后第一年审计收费的提升较第二年更为明显;就稳定客户数据而言,本土事务所之间合并对审计定价的影响不如涉及"四大"的合并显著;此外,新设合并与吸收合并对审计定价的影响没有显著差异。
Whether audit firm mergers would increase or decrease audit price depends on the net effect of audit price premium resulting from increased reputation or/and market power of the audit firms and cost reduction resulting from scale effect.Using panel data of listed clients before and after the mergers,the authors test the effect of audit firm mergers on audit fee.The results show audit fee would increase significantly after the mergers,especially in the first year after the mergers.In addition,as to constant clients,the effect of mergers related with BIG4 is more significant than that of mergers between domestic accounting firms,while there's no significant difference between the effect of mergers by absorption and that of mergers by consolidation.
出处
《会计研究》
CSSCI
北大核心
2012年第5期86-92,94,共7页
Accounting Research
基金
国家自然科学基金面上项目(71072043)
教育部人文社会科学研究青年基金项目(11YJC790124)
江苏省高校哲学社会科学研究重点项目(2010ZDIXM025)的阶段性成果
