我国地域关系对审计定价影响的实证研究

An Empirical Study on Regional Relations' Influence on Auditing Pricing in China

中国审计市场具有明显的地域特征。在实证检验地域关系与审计定价间关系时发现,上市公司所在地与事务所所在地不同时,审计定价更低,这是中国证券市场上"低价揽客"现状的表现。进一步研究发现,国内大型事务所的行为导致国内市场存在事务所对异地客户的低价现象,而非国内十大事务所客户的地理位置对审计定价影响并不显著,国际四大事务所针对异地客户和同地客户则一视同仁。

Auditing market in China has obvious regional characteristics. This paper empirically analyzes the relationship between regional relations and audit pricing. The results indicate that the audit pricing is low while the accounting firm has dif- ferent location from the listed companies. That is the ＂Low Bailing＂ status of present stock marketing situation in China. Fur- ther study finds that the clients from the different region get the low price in auditing market in China which is affected by the action of those big accounting firms. The non-top ten accounting firms＇ customers＇ domestic geographic location is of minor in- fluence on audit pricing. Four big international accounting firms offer equal services to customers of different locations.