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以2007-2014年我国A股上市公司为样本,从地方层面考察了行业专长会计师事务所是否能够凭借差异化的审计服务获取审计费用溢价,以及其所拥有的行业知识是否会在同质行业中传递,以实现规模经济,降低审计收费。研究发现,地方层面的行业专长事务所比不具备该特征的事务所审计收费更高,而地方层面的行业专长事务所在地方层面同质行业中的审计收费较其在非同质行业中有所降低。进一步的分析表明,与无地方层面行业专长的事务所相比,具备该特征的事务所审计质量更高,且其在地方层面同质行业与非同质行业中的审计质量没有显著差异。
Taking 2007-2014 A-share listed companies in our country as a sample, it examines from a local perspective whether the accounting profession can obtain a premium for audit fees based on the differentiated audit services and whether the industry knowledge it owns will be in the same industry Pass in order to achieve economies of scale, reduce audit fees. The study found that firms specializing in the field of industry at the local level had higher audit fees than firms without such a system, while firms specializing in the field of industry at the local level had higher audit fees in the homogeneous industry than in the non-homogeneous industry reduce. Further analysis shows that auditors with this feature have a higher audit quality than firms with no industry expertise at the local level and that there is no significant difference in audit quality between homogenous and non-homogeneous industries at the local level.