事务所产权性质对审计费用的影响及检验

The Effect of Nature of Property Right of Accounting firm on Audit Fees and the Empirical Test

根据中国2007年至2011年全部A股上市公司的年报数据,从理论上分析了会计师事务所产权性质对审计费用的影响,并利用Simunic模型进行了实证检验,得出了特殊普通合伙会计师事务所比有限责任会计师事务所收取了更多审计费用的结论。研究同时发现,在事务所财产规模相同的情况下,特殊普通合伙会计师事务所比有限责任会计师事务所提供了更高质量的审计服务,并且随着其财产规模的增大,将收取更高的审计费用。

According to the annual report data of listed companies of China from 2007 to 2011 in A share mar-ket, based on the theoretical analysis of the effect of nature of property fight of accounting firm on audit fees and theempirical test results by using Simunic model, the study found that the audit fee was charged more in the limited lia-bility partnership accounting firm. The study also found that limited liability partnership accounting firm providedbetter audit quality than limited liability accounting firm within the same property scale and the property scale ispositively related to the audit fees.