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从审计定价和审计质量两个方面,检验了不同类型事务所在实施强制轮换制后做出的反应。经验证据表明,国际“四大”既提高了审计定价,也改善了审计质量,而国内“五大”和区域性事务所只提高了审计定价,审计质量却未有显著改善,强制轮换制成为其“涨价”的借口。各类事务所对强制轮换制反应的不同,可能是因为其抵御客户经济压力的能力不同。
From two aspects of audit pricing and audit quality, we test the responses of different types of firms after the implementation of compulsory rotation. The empirical evidence shows that the international “big four” not only improves the audit pricing but also improves the audit quality. However, the domestic “top five” and regional firms only raise the audit pricing, and the audit quality has not significantly improved and forced Rotation system as its “price ” excuse. The differences between the types of firms that respond to the mandatory rotation system may be due to their different ability to withstand the financial pressures of clients.