| 异地审计与审计定价——基于静态与动态视角的检验 |
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| 引用本文： | 林川,曹国华,丘邦翰,毕家豫.异地审计与审计定价——基于静态与动态视角的检验[J].财经理论与实践,2011,32(3):57-62. |
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| 作者姓名： | 林川 曹国华 丘邦翰 毕家豫 |
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| 作者单位： | 重庆大学经济与工商管理学院;元智大学财务金融学系; |
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| 基金项目： | 2010~2011年度日本笹川优秀青年教育基金(SYLFF); 中央高校基本科研项目(CDJXS10011127),中央高校基本科研项目(CDJXS11021113) |
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| 摘 要： | 地域特征是影响中国上市公司审计定价的重要因素。利用2004~2009年339家非金融行业上市公司组成的平衡面板样本,从静态和动态两个视角考察上市公司所在地与会计师事务所所在地的异同对审计定价的影响。研究发现,异地审计与审计定价显著负相关,中国证券市场确实存在"低价揽客"的现状。同时还发现,调整成本也是影响审计定价的重要因素。
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| 关 键 词： | 异地审计 审计定价 GMM |
Non-local Audit and Auditing Pricing:Based on Static and Dynamic Perspective |
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| Lin Chuan,Cao Guo-hu,Chiu Bang-han,Bi Jia-yu.Non-local Audit and Auditing Pricing:Based on Static and Dynamic Perspective[J].The Theory and Practice of Finance and Economics,2011,32(3):57-62. |
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| Authors: | Lin Chuan Cao Guo-hu Chiu Bang-han Bi Jia-yu |
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| Institution: | Lin Chuan1,Cao Guo-hua1,Chiu Bang-han2,Bi Jia-yu2 (1.College of Economics and Business Administration,Chongqing University,Chongqing 400040,China,2.Department of Finance,Yuan Ze University 32003,Taiwan) |
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| Abstract: | Regional characteristics is the important factor of affect the audit pricing of Chinese listed company.This paper uses 339 non-financial companies listed in 2004~2009,from the perspective of the static and dynamic studying the relationship non-local audit and audit pricing.We find that,there is a significant negative correlation between non-local audit and audit pricing.In addition,adjusted cost is the important influence factor of audit pricing of listed companies. |
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| Keywords: | Non-local Audit Auditing Pricing GMM |
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