The Jointness of Audit Fees and Demand for MAS: A Self-Selection Analysis
The Jointness of Audit Fees and Demand for MAS: A Self-Selection Analysis
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审计费用与 MAS 需求的关联性：自我选择分析
DOI：
10.1111/j.1911-3846.1990.tb00760.x
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发表时间：
1990
期刊：
影响因子：
--
通讯作者：
A. R. Abdel
中科院分区：
文献类型：
--
作者：
A. R. Abdel
本文有两个目标：（1）提供一种方法来直接评估从现任审计师那里购买MAS所产生的知识溢出的成本（收益），以及（2）检查审计师变更成本的估计对客户获取由此产生的成本节约的能力的影响。第一个是通过使用自选择偏置参数估计开关回归。后者基于客户对审计师变更成本和相关经济条件的评估所产生的数据。对于84家公司的样本，结果表明，购买MAS从现任审计师并没有影响审计费用。本文还提供了一个应用的Heckman-Lee方法校正自我选择偏差。
This paper has two objectives: (1) providing a method to evaluate directly the costs (benefits) of knowledge spillovers arising from purchasing MAS from the incumbent auditor, and (2) examining the effect of estimates of the cost of auditor change on clients' ability to capture the resulting cost savings. The first is achieved by using self selection bias parameters estimated from switching regressions. The latter is based on data generated from clients' assessments of auditor change costs and the related economic conditions. For a sample of 84 companies, the results indicate that purchasing MAS from the incumbent auditor does not have a bearing on audit fees. The paper also provides an application of the Heckman-Lee method of correcting for self-selection bias.