关于会计师事务所规模溢价的研究

Research on Accounting Firm Scale Premium

对审计市场结构的统计检验表明,我国的审计市场已经分割为两个子市场,一个由大事务所与大公司构成,另一个由中小事务所与中小公司构成。我们将会计师事务所细分为三个群体,即"四大"、"中资十大"及其他事务所,对事务所规模的差异是否导致审计收费差异进行了统计检验,结果表明,不同群体的事务所规模对审计收费有不同影响,"四大"对大公司及小公司均收取规模溢价,"中资十大"仅对中小公司收取溢价,而其他事务所收费没有溢价。

Through the statistical test of Chinese audit market structure, the authors find that it has been divided into two segments： one is composed of big accounting finns and big corporations, the other is composed of small accounting firms and small corporations. The authors also study the accounting firm scale premium through dividing all accounting finns into three parts： Big Four, Chinese Big Ten and the rest. The authors that the differences of accounting firm scale lead to the differences of audit fees. Big Four charge big and small corporation for scale premium, Chinese Big Ten only charge small corporation for scale premium, and the rest charge no premium.