个人审计师能力与审计服务定价

Q4 Economics, Econometrics and Finance

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2019-04-03 DOI:10.1504/IJAAPE.2019.10020405

Irina V. Alexeyeva

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引用次数: 0

摘要

这项研究考察了合作伙伴的特殊能力，如行业专业知识、上市公司专业知识和客户特定专业知识，是否与费用溢价有关。它进一步调查了合作伙伴能力与审计费用之间的联系是否取决于性别。使用2006-2015年（1461个事务所年）由隶属于四大审计事务所的182名合伙人（33名女性和149名男性）审计的225家瑞典上市公司的样本，发现合伙人行业专业知识和客户特定专业知识与更高的审计费有关。另一项发现是，具有特殊能力的伴侣主要是男性。然而，男性上市公司专家的审计费用明显低于女性同行。结果表明，合作伙伴的特殊能力受到客户的重视。

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Individual auditor competences and the pricing of audit services

This study examines whether partner special competencies, such as industry expertise, public company expertise and client-specific expertise, are associated with a fee premium. It further investigates whether the association between partner competencies and audit fees is dependent on gender. Using a sample of 225 public Swedish companies audited from 2006-2015 (1461 firm-years) by 182 (33 females and 149 males) partners affiliated to Big 4 audit firms, partner industry expertise and client-specific expertise are found to be associated with higher audit fees. A further finding is that partners with special competencies are predominantly men. However, male public company specialists receive significantly lower audit fees than their female counterparts. Taken together, the results indicate that partner special competence is valued by clients.

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来源期刊

International Journal of Accounting, Auditing and Performance Evaluation Economics, Econometrics and Finance-Finance

CiteScore

0.70

自引率

0.00%

发文量

期刊介绍： IJAAPE publishes original scholarly papers across the whole spectrum of: financial accounting, managerial accounting, accounting education, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, and financial management. All methodologies, such as analytical, empirical, behavioural, surveys, and case studies are welcome. IJAAPE encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable across nation states or capable of being adapted to the different accounting and business environments.