会计师事务所规模与审计定价——基于中国本土事务所的经验研究

CPA Firm Size and Audit Fee: Evidence from Chinese Local CPA Firms

会计师事务所规模与审计收费之间的关系取决于产品差异化、声誉投资、市场势力等三个因素与规模效应之间何者相对占优。对我国A股上市公司2007～2008年数据检验发现,无论是以业务收入、注册会计师人数还是从业人员人数度量事务所规模,事务所规模与审计收费之间都呈显著的正向关系。这表明,大事务所可以收取更高的审计费用。同时,在我国审计市场,规模效应相对于其他三个因素可能不占优势。

The relationship between CPA firm size and audit fee is determined by which one being the best among the following four： product diversity, reputation investment, market power and scale effect. The empirical analysis has been done by the data from A-share listed companies from 2007 to 2008. The results show that there is a positive relationship between CPA firm size and audit fee, no matter the firm size is defined by revenue, or by CPA number or by employee number. It means that higher audit fee can be charged when the firm is bigger. Moreover, in Chi- nese market, firm scale has no advantage compared with the other three factors.