英文文摘

• 来源期刊: 财会通讯：综合（下）
• 学科: 社会科学
• 关键词: 英文文摘 编辑部 编辑工作 读者
• 年，卷（期）: 2013,（6）
• 页码范围: F0003-F0003
• 页数: 1页
• 分类号: G353.23

摘要

Auditor Size, Auditee Size and Audit Pricing Li Yi （Economics and Management School, Wuhan University, Wuhan,Hubei 430072） Abstract： Starting from the factors of audit pricing, using the sample of all A-share listed companies in the decade from 2001 to 2010, we examined the impacts of auditor size and auditee size on audit pricing. The study found that： First of all, during the process of the initial pricing, the phenomenon of the ＂low bailing＂ do not exist in the big four international accounting firms, but is significant in the domestic top five accounting firms and the other small and medi- um-sized accounting firms. Secondly, for large clients, all accounting firms are present throughout the charging process of the phenomenon of high charges. Further analysis revealed that in the process of the initial pricing of the big four international firm, Ernst ＆ Young charges higher fees than others; in the entire process of audit fees for large clients, Ernst ＆ Young presents the phenomenon of lower audit fees than others. This study will help enhance the understanding of the regulatory agencies, authorities and practitioners of audit fees.