| 审计师行业专长与审计收费的实证研究 |
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| 引用本文： | 吴文静.审计师行业专长与审计收费的实证研究[J].价值工程,2009,28(11):140-142. |
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| 作者姓名： | 吴文静 |
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| 作者单位： | 东南大学经济管理学院,南京,211189 |
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| 摘 要： | 以我国A股上市公司为样本,研究了我国法定审计市场中审计师行业专长与审计收费的关系,结果表明:在我国法定审计市场上,"四大"能够获得审计溢价;与"四大"中的行业专家相反,非"四大"国际审计师中的行业专家收取了较低的审计费用。
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| 关 键 词： | 行业专长 审计收费溢价 “四大” |
The Empirical Studying on the Relationship of Auditor Industry Specialization and Audit Pricing |
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| Wu Wenjing.The Empirical Studying on the Relationship of Auditor Industry Specialization and Audit Pricing[J].Value Engineering,2009,28(11):140-142. |
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| Authors: | Wu Wenjing |
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| Institution: | Wu Wenjing(School of Economics and Management, Southeast University, Nanjing 211189, China) |
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| Abstract: | The evidence from corporation issuing A stocks in market between the year of 2004 and 2007 mainly supports the notions below： The Big4 are associated with fee premiums; Being the reverse of industry experts of The Big4, industry specialized non-big4 international audit firms are not associated with fee premiums. |
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| Keywords: | industry specialization audit fee premiums the Big4 |
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