跨市场上市公司审计定价研究

本文从我国跨市场上市公司审计师选择的特点出发,考察了境内外审计市场不同需求弹性对审计收费的影响,并对协同效应和范围经济对审计定价的影响进行了研究。结论表明,当审计师对境外报表进行审计时,“四大”的审计收费显著高于非“四大”。而当会计师事务所对境内报表进行审计时,“四大”的审计定价与非“四大”相比无显著差异。结论验证了“四大”不同市场不同定价的竞争策略,如果进行审计的会计师事务所之间可以实现协同效应或范围经济,从而能节约跨市场上市公司的时间和精力,上市公司将愿意付出更多的审计费用。结论支持了境内会计师事务所可以通过与境外会计师事务所建立联系构筑竞争优势的策略。

Study on Audit Pricing of Cross-Listed Companies

In this paper, we study audit pricing of cross-listed companies and find four that International accounting companies can get audit fee premium when they supply audit service for abroad financial statements, but they can't get fee premium if their audit service is for home financial statements. And we also find that if CPA firm can realize synergic effect or scope economy, cross-listed companies will pay more to auditors. And our evidence supports the conclusion that four international accounting companies adopt different pricing in different markets, and the competitive tactic that domestic CPA firm get competitive advantage by setting up relationship with overseas CPA firm.