会计师事务所整体人力资本特征与审计收费

Audit Firms’ Overall Human Capital Characteristics and Audit fees

本文考察会计师事务所整体人力资本特征对审计收费的影响。研究发现,注册会计师能力辐射率越高、受教育水平越高、相关专业知识储备越强的事务所能够获取更高的审计收费;以年龄和执业时长综合度量的工作经历与审计收费显著负相关。进一步分析发现,在不同客户产权性质、不同客户资产规模以及不同市场化程度的审计市场中会计师事务所整体人力资本特征对审计收费的影响也存在着差异。本文丰富了审计定价理论和人力资本理论的研究内容,也为我国注册会计师人才的培养和发展提供了实证依据。

The research examines the impact of audit firms’ overall human capital characteristics on audit fees. From the perspective of the human capital utilization at the firm level, the results show that the audit firms which have the CPA with the higher capacity radiance, the higher level of education, and the stronger relevant professional knowledge reserves can charge higher audit fees, but CPA’s work experience measured by age and the practice time is significantly negatively correlated with audit fees. In addition, this paper explores whether those impacts vary in the markets of different clients’ size, different clients’ property and different marketization degree. This paper enriches the research content of audit pricing theory and human capital theory and also provides an empirical basis for the cultivation and development of CPA in China.