摘要
根据中国2007年至2011年全部A股上市公司的年报数据,从理论上分析了会计师事务所产权性质对审计费用的影响,并利用Simunic模型进行了实证检验,得出了特殊普通合伙会计师事务所比有限责任会计师事务所收取了更多审计费用的结论。研究同时发现,在事务所财产规模相同的情况下,特殊普通合伙会计师事务所比有限责任会计师事务所提供了更高质量的审计服务,并且随着其财产规模的增大,将收取更高的审计费用。
According to the annual report data of listed companies of China from 2007 to 2011 in A share mar-ket, based on the theoretical analysis of the effect of nature of property fight of accounting firm on audit fees and theempirical test results by using Simunic model, the study found that the audit fee was charged more in the limited lia-bility partnership accounting firm. The study also found that limited liability partnership accounting firm providedbetter audit quality than limited liability accounting firm within the same property scale and the property scale ispositively related to the audit fees.
出处
《经济问题》
CSSCI
北大核心
2014年第5期112-117,共6页
On Economic Problems
基金
国家自然科学基金项目"产权视角下的审计师事务所声誉机制及其经济后果研究"(71272189)
教育部基金项目"独立审计与内部控制耦合效应--财务重述视角"(12YJA790193)
关键词
会计师事务所
产权性质
声誉
审计费用
accounting firm
nature of property right
reputation
audit fees
