会计师事务所合并与审计收费

Audit Firm Mergers and Audit Fee

以中国2005年以来发生的14起会计师事务所合并案为例,通过大样本的经验研究方法探讨了会计师事务所的合并对审计收费的影响。研究发现,总体来看,会计师事务所合并后审计收费有显著提高;但分组研究发现,只在小客户市场上,会计师事务所合并后审计收费有了显著的提高。进一步的研究发现,在大客户市场上,之所以事务所合并对审计收费的影响无显著的影响,是因为会计师事务所在合并后尽管议价能力有了较大的提升,但同时规模效率也得到了充分的发挥。

In the article the effect of audit mergers on audit fee is researched based on the 14 cases of audit mergers since 2005. It is found that usually the audit fee tend to increase after audit mergers. After class the clients into two groups according to their scale, it is found that the audit fee increase when facing the small clients. Further research shows that when facing big clients, the scale effects are more significant than bargaining power.