| 控制权安排、事务所定价策略和审计质量——来自Ａ股市场的证据 |
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| 引用本文： | 刘霞,刘峰. 控制权安排、事务所定价策略和审计质量——来自Ａ股市场的证据[J]. 经济与管理研究, 2013, 0(8): 99-107 |
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| 作者姓名： | 刘霞 刘峰 |
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| 作者单位： | 1. 河北大学管理学院 保定市,071000
2. 厦门大学管理学院 厦门市,361005 |
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| 摘 要： | 本文通过对2003 ～ 2009年A股上市公司审计费用的分析,讨论控制权安排和事务所定价策略对审计质量的影响.研究结果表明,中央政府控股和地方政府控股的国有上市公司的审计费用会显著低于民营上市公司；国内十大所对中央政府控股的上市公司会采取低价竞争策略.研究结果表明政府行为对事务所定价策略产生重要影响,为今后完善法律制度环境、推动事务所做大做强提供了经验支持.
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| 关 键 词： | 审计费用 控制权安排 盈余管理 |
| 收稿时间： | 2013-05-10 |
Control Rights Strategy of Audit Firm Price and Audit Quality |
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| LIU Xia , LIU Feng. Control Rights Strategy of Audit Firm Price and Audit Quality[J]. Research on Economics and Management, 2013, 0(8): 99-107 |
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| Authors: | LIU Xia LIU Feng |
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| Abstract: | The paper based on the data of listed companies from 2003 to 2009,analizes the effect of audit firm size,arrangements of control rights and earnings management on audit fee.The results show that the audit fee of state-owned firms is obviously lower than that of private firms.Top10 take law-balling strategy by charging lower audit fees to stat-owned companies.The paper argues that government role has influence on CPA firm behaviors.The results provide evidence of improving legal environment and pushing audit firms healthy development. |
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