品牌溢价:国际四大会计师事务所的审计收费——来自A股市场的证据

Brand Premium: Big 4 Firm Audit Fee——Evidence from A Stock

发展中的中国审计市场鱼龙混杂,会计师事务所数量众多。好的品牌能否获得较高的审计收费?本文通过对2003至2010年我国上市公司审计费用的计量分析,发现即使在控制了事务所规模和竞争程度后,国际"四大"和国内"十大"会计师事务所仍然获得较高审计费用。本文认为,审计市场上的会计师事务所存在着显著的品牌溢价,因此会计师事务所应该注重品牌建设。

The characters of our audit market are small size , low concentration .This paper is based on the data of listed companies from 2003 to 2009 , and analyzes the effect of audit firm size , the reputation and the concentration on audit fee .The results show that larger auditors tend to charge higher fee .Both big4 and top10 can charge higher audit fee .The regional leading firms can earn fees premium .