作　　者： ; ; ;

机构地区： 南京大学商学院

出　　处： 《审计与经济研究》 2013年第6期29-37,共9页

摘　　要： 基于中国弱法律风险环境,从会计师事务所合并提升审计师声誉的视角检验审计师的声誉效应。研究结果表明,我国资本市场普通投资者已经关注审计师声誉,会计师事务所合并在公司股价上得到了正面反应。在具体合并形式上,总部设在非北京地区的会计师事务所间合并以及合并一方为非国内"十大"所的,更能得到市场认同。但没有发现会计师事务所合并能显著提高审计收费。 Based on China's weak legal risk environment,we check the effects of auditor reputation on the basis of market reaction and audit charges with a view to improving auditor reputation by means of the M&A between audit firms. The result shows us that common investors have paid attention to auditor reputation,which can be demonstrated by the positive reaction of audit firm M&A on stock price of the associated companies. As to the concrete form of M&A,cognition has been given to both the M&A and audit firms located in areas other than Beijing and of which one participator is not one of the top ten national firms. Nonetheless,there is no evidence to confirm that the audit charge can be increased dramatically due to this kind of M&A when applying Ordinary Least Square Method and Difference-in-Differences Estimation to our analysis.

关 键 词： 会计师事务所合并 审计师声誉 股价效应 声誉效应 审计收费 声誉溢价 审计独立性

领　　域： [经济管理] [经济管理]