摘要
该文通过对2003-2009年我国A股上市公司审计费用进行分析,结果发现,事务所规模越大、品牌声誉越好、省市审计市场地位领先的事务所,越能够获得高额审计费用,其中声誉对审计费用的影响最大,其次是事务所规模,最后的市场占有率。同时,该文还发现Top10会对国有企业采用低价竞争策略,而Big4则不会降低审计费用;对于民营企业,Big4和Top10均不会采用低价竞争策略。
The paper analyses the effect of size, reputation and concentration of audit firm on audit fee based on the data of listed companies from 2003 to 2009. The results show that the larger the size is,the better brand is,and the more leading the firms are in the audit market, the more the audit frims tend to charge fee. Firm reputation plays the most important part in auditing fee, the next part is the frim size, and final part is the market share. The paper also finds that the top10 will charge state-owned companies low audit fees, but Big4 will not. As for private companies,neither Big4 nor top10 will lower audit fees.
出处
《石河子大学学报（哲学社会科学版）》
2013年第1期56-65,126,共10页
Journal of Shihezi University(Philosophy and Social Sciences)
基金
教育部高等学校博士学科点专项科研基金(2009121110034)
闽江学院青年育苗项目(ysy1121)
