会计师事务所合并、审计市场结构与审计定价被引量：16

The Effect of Auditor Mergers on Market Structure and Audit Pricing

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摘要以2006年至2009年初发生的8起"强强联合"会计师事务所合并案为研究对象,分析合并发生前后审计市场结构与审计定价的变化后发现:随着会计师事务所合并案的增多,市场结构呈现出市场集中度增加以及大所之间竞争更为均衡的特点,国内本土所的市场力量在逐渐增强,但与国际"四大"之间还存在着十分明显的差距。从单变量检验来看,合并后会计师事务所对同一客户的审计收费较合并前显著增加,但在控制其他影响审计定价的因素后,合并因素对审计定价虽仍有正向作用,但是在统计上并不显著。 This paper examines the influence on audit market structure and audit pricing of eight large-scale mergers between accounting finns from 2006 to 2009 in China. Our data reveal that there is a greater concentration in audit service market but more competition among large accounting finns after the mergers. Local accounting finns are strengthening their market power, though still apparently lagging behind the international ＂Big 4＂. The unit-variable analysis shows that audit prices are in- creased after the mergers, but multi-variable regression finds that accounting finn mergers have no significant effect on audit fees after controlling other factors which influence the pricing.

作者曾亚敏张俊生

机构地区南开大学商学院中央财经大学会计学院

出处《审计与经济研究》 CSSCI 北大核心 2012年第1期40-47,共8页 Journal of Audit & Economics

基金中央高校基础科研业务费专项资金资助项目(NKZXB10088)

关键词会计师事务所合并审计市场结构审计定价审计收费注册会计师 accounting firm mergers audit market structure audit pricing audit fees CPAs

分类号 F239.43 [经济管理—会计学]

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