国外审计定价研究综述及其启示

被引：8

作者：

郭梦岚

机构：

[1] 南京大学会计学系

来源：

当代经济管理 | 2009年 / 31卷 / 09期

关键词：

审计定价; 审计费用; 文献综述;

D O I：

10.13253/j.cnki.ddjjgl.2009.09.019

中图分类号：

F239.43 [民间审计];

学科分类号：

摘要：

审计定价是审计研究领域的热门话题。自1980年以来,西方学者从不同角度对审计定价的影响因素进行了研究。在我国,自2001年上市公司须公开披露审计费用信息以来,学者们开始借鉴西方模型对我国审计定价的影响因素进行研究,但现有研究在研究方法、研究深度等方面尚需进一步拓展,且许多因素对审计定价的影响尚未取得一致的结论。

引用

页码：93 / 97

页数：5

共 14 条

[1]

Does Agency Theory Provide a General Framework for Audit Pricing?[J] . International Journal of Auditing . 2004 (3)

[2]

Litigation risk and audit fees: evidence from UK firms cross-listed on US markets[J] . Ananth Seetharaman,Ferdinand A. Gul,Stephen G. Lynn.Journal of Accounting and Economics . 2002 (1)

[3]

Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions[J] . Mark W. Nelson,John A. Elliott,Robin L. Tarpley.The Accounting Review . 2002

[4]

Board characteristics and audit pricing post-Cadbury: a research note[J] . Noel O’Sullivan.European Accounting Review . 1999 (2)

[5]

The Audit Risk Model, Business Risk and Audit-Planning Decisions[J] . Richard W. Houston,Michael F. Peters,Jamie H. Pratt.The Accounting Review . 1999 (3)

[6]

Pricing Initial Audit Engagements: A Test of Competing Theories[J] . Allen T. Craswell,Jere R. Francis.The Accounting Review . 1999 (2)

[7]

The Effects of Client Characteristics on Auditor Litigation Risk Judgments, Required Audit Evidence, and Recommended Audit Fees[J] . Jamie Pratt,James D. Stice.The Accounting Review . 1994 (4)

[8] A LABORATORY MARKET INVESTIGATION OF LOW BALLING IN AUDIT PRICING [J].

SCHATZBERG, JW .

ACCOUNTING REVIEW, 1990, 65 (02) :337-362

[9] AUDITOR REPUTATION AND THE PRICING OF INITIAL PUBLIC OFFERINGS [J].

BEATTY, RP .

ACCOUNTING REVIEW, 1989, 64 (04) :693-709

[10]

The Effects of Auditor Change on Audit Fees: Tests of Price Cutting and Price Recovery[J] . Daniel T. Simon,Jere R. Francis.The Accounting Review . 1988 (2)

← 1 2 →