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    題名: 會計師事務所體制改革後初次審計定價之研究－深圳交易所上市公司之實證研究
    其他題名: Pricing Initial Audit Engagements after De-affiliation of CPA Firms－Evidence from Companies Listed on Shenzhen Stock Exchange
    作者: 倪伯煌;蔡玉琴
    Ni, Bor-hwang;Tsai, Yu-chin
    關鍵詞: 初次審計公費;脫鈎改制;低價競價
    de-affiliation;initial engagement pricing;low balling
    日期: 2009-09
    上傳時間: 2016-07-19 16:27:31 (UTC+8)
    摘要: 中國大陸於1992年至1999年對會計師事務所的體制進行了一連串的脫鈎改革工作，這些改革使中國大陸的審計市場產生了很大的轉變。本研究藉由初次審計公費定價模式，了解中國大陸會計師事務所在脫鈎改制後初期，是否與歐美自由競爭的審計市場一樣，出現初次審計低價競價的行為，並觀察會計師風險意識是否對初次審計定價有所影響。本研究以深圳上市公司為研究對象，研究結果發現，初次審計公費有折價情形，並且在更換會計師的年度後2年仍有折價現象，但若初次審計公司發生虧損者，則初次審計公費即不會產生折價現象。該結果表示脫鈎改制後初期，中國大陸審計市場與歐美審計市場一樣，存在著初次審計低價競價的行為，並且會計師風險意識對初次審計定價有所影響。
    CPA firms in China were de-affiliated from 1992 to 1999, and the de-affiliation changed the audit environment in China. This study examines whether initial audit engagement discounting exists in China, similar to the competitive audit markets of the U.S or Europe. In addition, this study examines whether the risk consciousness of the audit affects the initial engagement pricing. For companies listed on the Shenzhen Stock Exchange, the evidence indicates that initial engagement discounting continues for up to two years after the year of auditor change. Furthermore, the outcomes suggest that auditors are less willing to offer discounts when companies being audited had losses in any of three years prior to the new audit engagements. There is considerable evidence that initial audit engagement discounting occurred in the early period after de-affiliation of CPA firms in China. Initial engagement pricing is affected by risk consciousness of CPA.
    關聯: 中國大陸研究, 52(3), 91-112
    資料類型: article
    顯示於類別:[中國大陸研究 TSSCI] 期刊論文

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