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本文以空间区位竞争理论为基础,探究审计师的市场定位对审计定价的作用机理。研究结果表明:当审计师在一个行业中通过行业专门化投资与审计客户的相对市场位置越近,越容易获得审计溢价;当审计师与竞争者的相对市场势力相差越远,越容易带来审计费用的增加。进一步研究发现,审计师通过行业专门化投资带来了市场势力的增加,在大客户市场审计定价中表现出较为明显的规模经济效应。本文的研究结论不仅丰富了审计市场竞争和审计定价的研究视野,也对会计师事务所竞争能力的提高具有借鉴意义。
Based on the theory of spatial location competition, this paper explores the role of auditor’s market orientation in audit pricing. The results show that when the relative market position of auditors in an industry through specialized investment in industry and audit clients is closer, the audit premium is more likely to be obtained. When the relative market power of auditors and competitors is far apart, the easier it is to bring Increase in audit fees. Further study found that the auditors increased the market power through specialized investment in the industry and showed obvious economies of scale in auditing the pricing of major clients. The conclusion of this paper not only enriches the research field of audit market competition and audit pricing, but also has reference significance for the improvement of accounting firm’s competitiveness.