作　　者： ; ; ;

机构地区： 北京大学光华管理学院

出　　处： 《审计研究》 2012年第1期69-77,共9页

摘　　要： 审计收费是审计研究的重要问题。已有审计研究文献通常关注的是对单个公司的审计收费,本文则关注在同一实际控制人控制下的企业集团中,多家上市公司选择同一家会计师事务所审计,即集团统一审计对审计收费的影响。研究发现,集团统一审计不但不能降低审计收费,反而会增加审计收费;选择大所进行统一审计可以降低审计费用,而小所执行统一审计则可能存在牺牲独立性以获得更多审计收费的情形。此外,事务所尤其是小规模事务所,在招揽集团客户时存在激烈的低价竞争。 Audit fee has attracted extensive research in accounting. The conventional wisdom in the literature focused on the single public company to study audit fee. However the large shareholder might have incentive to control the decision of public companies in a business group. We pay more attention to these public companies in a business group employing the same auditors. We find evidence that the companies within a business group hiring the same auditor would increase audit fees. However, hiring Big 10 auditors to audit the public companies in a business group can reduce audit fees. Moreover, we find that low-bailing is ubiquitous in business group clients especially among small auditors.

关 键 词： 企业集团 审计收费 低价揽客

领　　域： [经济管理] [经济管理]