初始审计定价折扣与审计质量——基于客户与会计师事务所相对地位的视角

Initial Audit Fee Discounts and Audit Quality:A Perspective of the Relative Bargaining Power between Clients and Audit Firms

从审计市场的供需双方——客户与会计师事务所的相对地位和议价能力出发,研究不同客户-事务所组合的初始审计定价折扣及审计质量问题。结果发现,初始审计定价折扣现象并不普遍存在,只有在大客户-小事务所组合中才存在;同时,这一组合中无论是否存在审计定价折扣,审计质量均低于其他客户-事务所组合。研究为审计市场低价揽客现象提供了新的视角和经验证据,并对完善我国审计市场结构提出了政策建议。

From the perspective of the relative status and bargaining power between clients and audit firms, we study the initial audit fee discounts and audit quality in different client-audit firm groups. We find that initial audit fee discounts only exist in the big client-small audit firm group, which has a lower audit quality irrespective of initial audit fee discounts. Our study provides a new view and empirical evidence for the auditor low-bailing research and policy implications for the development of Chinese audit market structure.