CAJ | 학술논문

会计师事务所加盟国际会计公司对审计定价的影响,取决于加盟行为对事务所定价能力、审计声誉和规模效应的影响。利用中国注册会计师协会2012年综合排名前20名的会计师事务所上市公司审计客户在事务所发生加盟行为前后各两年的相关数据,检验加盟非“四大”国际会计公司对审计定价的影响。实证结果表明,事务所加盟非“四大”国际会计公司后,其审计收费显著提高。对加盟行为发生前后年份数据配对比较以及对未发生加盟行为的事务所客户审计费用的横向比较也印证了上述结论。
회계사사무소가맹국제회계공사대심계정개적영향,취결우가맹행위대사무소정개능력、심계성예화규모효응적영향。이용중국주책회계사협회2012년종합배명전20명적회계사사무소상시공사심계객호재사무소발생가맹행위전후각량년적상관수거,검험가맹비“사대”국제회계공사대심계정개적영향。실증결과표명,사무소가맹비“사대”국제회계공사후,기심계수비현저제고。대가맹행위발생전후년빈수거배대비교이급대미발생가맹행위적사무소객호심계비용적횡향비교야인증료상술결론。
The impact of an accounting office＇s joining the ＂non-big-four＂ international accounting firms is reflected in the effect of joining on pricing power, auditor reputation, and scale effect. This paper uses relevant data from listed companies audited by accounting firms ranking top 20 in the 2012 China＇s comprehensive strength ranking list released by CICPA to test the impact of joining the non-big-four international accounting firms on audit pricing. Results show that after an accounting office joining the non-big-four, its audit charge increases significantly. A comparison between any couple of annual data before and after the joining as well as a horizontal comparison between auditing fees charged by offices joining and not joining the non-big-four confirm the above conclusion.