会计师事务所组织形式的不同及变更会影响审计费用吗?

›› 2015, Vol. 27 ›› Issue (10): 19-32.

会计师事务所组织形式的不同及变更会影响审计费用吗?

王晓, 高洁, 陆强

哈尔滨工业大学深圳研究生院城市规划与管理学院, 深圳 518055

收稿日期:2014-09-17 出版日期:2015-10-31 发布日期:2015-11-06
通讯作者: 高洁,哈尔滨工业大学深圳研究生院城市规划与管理学院助理教授,博士;陆强,哈尔滨工业大学深圳研究生院城市规划与管理学院教授,博士生导师,博士。
作者简介:王晓,哈尔滨工业大学深圳研究生院城市规划与管理学院博士研究生
基金资助:
国家自然科学基金项目(71171064)。

Do the Differences of Auditor' Organizational Form and Transformation Affect Audit Fees?

Wang Xiao, Gao Jie, Lu Qiang

School of Urban Planning and Management, Harbin Institute of Technology Shenzhen Graduate School, Shenzhen 518055

Received:2014-09-17 Online:2015-10-31 Published:2015-11-06

摘要/Abstract

摘要：

2010年我国《关于推动大中型会计师事务所采用特殊普通合伙组织形式的暂行规定》出台之后,很多会计师事务所由有限责任制变更为特殊普通合伙制,事务所组织形式的不同及变更是否会对审计风险与审计费用造成影响,无论对于学术界还是实务界都是一个重要的研究课题。在控制了会计师事务所特征及被审计单位的公司特征,并对选择性偏差进行了修正之后,本文发现,相对于有限责任制,合伙制的会计师事务所承担了较高的审计风险,收取了较高的审计费用。与此同时,通过分析2010年《规定》出台前后事务所组织形式的变更发现,在事务所由有限责任制变更为特殊普通合伙制之后,审计收费有所提高。进一步的研究发现,对于处于财务困境的上市公司,合伙制事务所为了应对更高的潜在审计风险,收取了更高的审计溢价,但并未发现事务所组织形式变更后审计质量有明显的提高。

关键词: 组织形式, 审计费用, 审计风险, 特殊普通合伙制

Abstract:

Many audit firms have transformed from limited liability into special general partnership after 2010 when the government promulgated the Interim Provisions on Driving Large and Medium-sized Audit firms to Transform into Special General Partnership Organizational Form. Will the difference of auditors' organization form and transformation affect audit risk or audit fees? It is a significant topic in both academic and practical researches. This study finds that the audit fees charged by partnership CPA firms are higher than those charged by limited liability CPA firms after controlling for the characteristics of CPA firms and their clients, as well as correcting for the selection bias. Further investigation demonstrates that the fee premium charged by partnership CPA firms becomes higher for firms in financial distress so that to compensate for higher potential risk in auditing. In addition, we find that audit firms charge higher audit fees after their organizational form is transformed from limited liability to special general partnership following the regulation issued by China's Treasury in 2010 which encourages the transformation, but there is no evidence that the transformation helps improve the audit quality.

Key words: organizational form, audit fees, audit risk, special general partnership

王晓, 高洁, 陆强. 会计师事务所组织形式的不同及变更会影响审计费用吗?[J]. , 2015, 27(10): 19-32.

Wang Xiao, Gao Jie, Lu Qiang. Do the Differences of Auditor' Organizational Form and Transformation Affect Audit Fees?[J]. , 2015, 27(10): 19-32.

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