事务所所有权规模对审计收费的影响及检验
    点此下载全文
引用本文:张俊民,孟庆丽.事务所所有权规模对审计收费的影响及检验[J].财经理论与实践,2014,(5):75-79
摘要点击次数: 466
全文下载次数: 0
作者单位
张俊民,孟庆丽 (天津财经大学 商学院天津300132) 
中文摘要:根据中国2007~2011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所有权规模对审计收费的影响并进行了实证检验。研究发现有限责任会计师事务所所有权规模与审计收费显著正相关,即随着事务所所有权规模的增大,审计收费也增大。研究同时发现,相对于私有产权上市公司,事务所对国有产权上市公司的盈余管理收取了更高的审计费用。
中文关键词:会计师事务所  所有权规模  声誉  审计收费
 
Effect of Ownership Scale of Accounting Firm on Audit Fees and Empirical Evidence
Abstract:This paper theoretically analyzed the effect of ownership scale of accounting firm of limited liability on audit fee and tested the analysis using the annual report data of listed companies of China from 2007 to 2011 in the A-share market. The study found that the ownership scale of accounting firm of limited liability is positively related to audit fees. The study also found that state-owned listed companies were charged higher audit fees than private listed companies.
keywords:Accounting firm  Ownership scale  Reputation  Audit fee
查看全文   查看/发表评论   下载pdf阅读器