摘要
以占据上市公司半数的制造业行业为代表,以政府第一年放开审计服务价格管制的相关数据为研究对象,运用Simunic的经典模型对598个有效样本在自由定价时期审计收费的影响因素进行研究。研究表明:被审计单位的资产规模、复杂程度以及是否由国际四大会计师事务所审计三个因素与审计收费显著正相关,速动比率与审计收费显著负相关,同时还发现我国审计收费市场低价揽客现象仍然存在。研究为自由定价时期会计师事务所确定合理审计收费提供了理论依据。
Taking the manufacturing industry accounting for half of listed companies as the representative,and the data related to the opening of price control of audit services in the first year of the government as the research subject,the classical Simunic model was introduced to study the influencing factors of audit fees in free pricing period of 598 valid samples.The research shows that three factors covering the asset size of the audited corporation,its complexity,and whether it is audited by the four major international accounting firms or not have a significantly positive correlation with audit fees,but the liquidity ratio has a significantly negative correlation with audit fees.Meanwhile,it is also found that the phenomenon of low-balling in China＇s audit fee market still exists.The research provides a theoretical basis for accounting firms to determine reasonable audit fees in the period of free pricing.
作者
钟凤英
范晓萌
ZHONG Feng-ying;FAN Xiao-meng(College of Economy and Management,Northeast Forestry University,Harbin 150040,China)
出处
《东北师大学报（哲学社会科学版）》
CSSCI
北大核心
2018年第5期119-124,共6页
Journal of Northeast Normal University(Philosophy and Social Science Edition)
基金
国家自然科学基金项目(71440008)
