国内外上市公司审计定价实证研究述评

Commentary of Empirical Research on Audit Charge of Listed Company

上市公司审计定价的实证研究一直是国内外审计市场研究的热点问题之一。在上市公司审计定价实证研究体系中,模型和变量的选择至关重要,从近年来国内外具有代表性的实证研究成果来看,以Simunic提出的审计收费模型和刘斌等提出的修正模型最具有参考价值。国内外其他专家和学者也从不同的角度对上市公司的审计定价进行了实证分析。全面、系统分析这些各有侧重的实证研究成果,有利于人们加深对审计定价领域的了解,从而在一个更新更高的层面上,进行有方向性地实证探索。

Empirical research on audit charge is always a hot topic both in domestic and foreign audit marketing research. In empirical research system of audit charge, the choice of model and variable is very important. In preceding representative empirical research results of audit charge in domestic and foreign, Simunic＇ s audit charge model and Liu Bin＇ s revision model have the most reference value. Meanwhile, other experts and scholars have also carried on empirical analysis from different angles on audit charge in domestic and foreign. Comprehensively collecting and systematically analyzing these research results, is advantageous for people to deepen the understanding for the domain of audit charge, and is advantageous for people to carry on empirical exploration on it in a right way tropism and in a higher stratification plane.