低价进入式审计定价与审计独立性:一项实验研究

会计公司为招揽审计业务，采用低价进入式定价策略，期望通过签订较长期的审计约定来弥补前期的损失，美国会计协会认为这种审计定价策略会损害注册会计师的独立性。通过借鉴自然科学实验的方法，设计可控的实验，实验结果表明低价进入式审计定价策略在实验室市场环境里普遍存在。低价进入式定价策略在经营者拥有聘用和解聘审计师的权利时，会损害审计独立性；在所有者拥有聘用和解聘的审计师的权利时，不会损害审计独立性。

An Experimental Research on the Relationship of Low-balling Pricing Strategy and Audit Independence

Accounting firms adopt low-balling pricing strategy in order to get more audit arrangements and to build long-term corporate relation to cover their lost in the early term.The AAA thought that this kind of audit pricing strategy would damage the audit independence.Based on nature science research method,an experiment in laborary was designed.The results of the experiment show that: when the manager has the rights to hire and fire the audit,low-balling pricing will damage audit independence;However,when the ...