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本文从我国跨市场上市公司审计师选择的特点出发,考察了境内外审计市场不同需求弹性对审计收费的影响,并对协同效应和范围经济对审计定价的影响进行了研究。结论表明,当审计师对境外报表进行审计时,“四大”的审计收费显著高于非“四大”。而当会计师事务所对境内报表进行审计时,“四大”的审计定价与非“四大”相比无显著差异。结论验证了“四大”不同市场不同定价的竞争策略,如果进行审计的会计师事务所之间可以实现协同效应或范围经济,从而能节约跨市场上市公司的时间和精力,上市公司将愿意付出更多的审计费用。结论支持了境内会计师事务所可以通过与境外会计师事务所建立联系构筑竞争优势的策略。
Based on the characteristics of auditor selection of listed cross-market companies in our country, this paper examines the impact of different demand elasticity of domestic and foreign audit markets on audit fees and studies the impact of synergy and scope economy on audit pricing. The conclusion shows that when the auditor audits the overseas statements, the audit fees of the “Big Four” are significantly higher than those of the “No Four Bigies.” However, when the accounting firm audited the domestic statements, there was no significant difference between the audit pricing of the “Big Four” and the non-“Big Four”. The conclusion verifies the competitive strategy of different pricing in the “big four” markets. If the auditing firms can achieve the synergy effect or range economy, which can save the time and energy of cross-market listed companies, the listed companies will be willing to pay more More audit fees. The conclusion supports the strategy that domestic accounting firms can establish competitive advantage through establishing contact with overseas accounting firms.