审计师声誉机制:概念、特征及作用机理

Auditor Reputation Mechanism: Concepts,Characteristics and Mechanism of Action

当前"大力创建自主知名品牌"已成为注册会计师行业发展的目标之一,研究品牌声誉理论迫在眉睫。本文认为,审计师声誉机制是社会公众及利益相关者对审计师努力建立声誉、利用声誉获取溢价、毁损声誉以获得利润及付出艰辛重获声誉活动的整体认知与反馈。审计师声誉机制包括形成机制、作用机制、毁损机制与修复机制,这四种机制均有各自的特征,并在时间维度的动态过程中体现出长期博弈、价值波动与不规则运动三种作用机理。

Currently, ＂encourage the creation of their own well-known brand＂ has become one of the objectives of the CPA profession development, so the research on brand reputation theory is imminent. This paper argues that the auditor reputation mechanism is the overall awareness and feedback of the public and stakeholders on the auditors＇ efforts to establish the repu- tation, make use of reputation for premium, damage reputation to make a profit and pay hard to regain the reputation. Auditor reputation mechanisms include the mechanism for the formation, action, damage and repair mechanisms. These four mechanisms have their own characteristics, and reflect three mechanisms of action in the time dimension of the dynamic process： the long-term game, the fluctuations in the value, and the irregular movement.