摘要
文章运用Chaney、Jeter和Shivakumar(2004)的研究方法,以2002年我国证券市场A股上市公司为研究样本,对自选择问题对我国审计收费的影响进行了经验性探索。研究发现:(1)自选择问题对审计费用存在显著影响,考虑自选择因素后,大所会调低对自己客户的审计收费,小所则反之;(2)不同规模的事务所对审计服务的定价方式存在差异;(3)选择大所的公司如果聘请小所,审计收费将会下降,说明这类客户偏好大所的高质量审计服务,并为此支付了更高的费用;选择小所的公司如果聘请大所,审计收费会显著上升,这部分公司可能出于降低成本才聘请了小所。
With the sample of China＇s listed companies in 2002, this paper empirically explores the impact of self-selection on audit fee. Our findings indicate that self-selection has significant impact on audit fees, and differences in pricing strategy do exist among audit firms of different sizes. Companies that have chosen large audit firms would have to pay less if they chose smaller ones, therefore their actual choices indicate that high quality auditing service which they decide to pay for is of their preference. Similarly, companies that have chosen smaller audit firms would have to face a significant rise on their auditing fee if they alter to larger ones, this may indicate that they made such decision for a lower cost.
出处
《财经研究》
CSSCI
北大核心
2006年第3期44-55,共12页
Journal of Finance and Economics
基金
国家自然科学基金资助项目(70572105)
关键词
自选择
审计收费
事务所规模
审计质量
self-selection
audit fee
size of audit firms
audit quality
作者简介
陈冬华（1975-），男，江苏盐城人，南京大学商学院会计学系教授，博士；
周春泉（1980-），男，江苏南通人，香港中文大学会计学院博士研究生。
