事务所合并对审计定价影响的实证研究——基于沪深A股市场的经验证据

Empirical Analysis of Effect of Audit offices Merger on Audit Pricing—Empirical Evidence Based on Shanghai and Shenzhen A Shares Market

以2003～2010年之间合并后本土排名前十的会计师事务所所有合并案为研究对象,通过检验合并前后审计收费是否发生变化来检验事务所合并产生的经济后果。结果分为两类,合并之前参与合并的有国内"十大"合并之后仍为"十大"事务所的审计收费显著增加,而合并前为"非十大"合并之后变为"十大"的会计师事务所审计收费统计上变化并不显著。这说明"十大"的合并确实起到了提高审计收费的作用,但是客户对非十大之间合并之后规模的扩大并不承认,说明合并对象对合并是否提高审计质量有重要影响。

Local top ten firms between 2003 -2010 are taken as the research objects. By testing the change of audit fees be- fore and after the merger to test what economic consequences have produced after firm merger, the results are divided into two classes. Before merging, one or some of the firms are top ten firms, the audit fees increased significantly after merger. Otherwise, if none of the firms is one of the top ten firms before merger, the audit fees did not change significantly. It means that the type of the merger firms plays a more important role than the merger itself. As a result, the chosen of the object mer- ged offices is very important.