Audit Pricing and Cost Strategies of Japanese Big 3 Firms
Audit Pricing and Cost Strategies of Japanese Big 3 Firms
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DOI：
10.1111/j.1099-1123.2010.00425.x
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发表时间：
2011-07
期刊：
影响因子：
--
通讯作者：
Hironori Fukukawa
中科院分区：
文献类型：
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作者：
Hironori Fukukawa
本研究旨在调查先前研究中考察的审计费用决定因素是否以及如何影响日本审计市场的审计费用和成本，并检验日本三大会计师事务所之间的审计定价和成本策略是否有所不同。以前的研究没有充分考察审计成本以及大型审计公司之间在审计定价和成本策略方面的差异。基于日本三大会计师事务所2006年对上市公司进行审计的数据，本研究发现，客户规模、复杂性、风险、客户是否为SEC注册人、审计公司在行业中的市场份额以及客户议价能力等许多审计费用决定因素都会影响审计成本。其他变量，如客户的所在地、财政年度末和审计公司的差异化，只影响审计费用或成本，或同时影响审计费用和成本的相反方向。此外，审计费用/成本与决定因素之间的关系在三大会计师事务所之间也有所不同。
This study aims to investigate whether and how audit fee determinants examined in prior studies influence audit fees and costs in the Japanese audit market, and to examine whether audit pricing and cost strategies differ among Japanese Big 3 firms. Prior studies have not fully examined audit costs and differences in audit pricing and cost strategies among large audit firms. Based on data pertaining to the 2006 audits of publicly listed companies conducted by Japanese Big 3 firms, the present study reveals that many audit fee determinants, such as client size, complexity, risk, whether the client is an SEC registrant, the audit firm's market share in the industry, and client bargaining power, influence audit costs. Other variables, such as the client's location, fiscal year end, and the audit firm's differentiation, influence only either audit fees or costs, or affect both audit fees and costs in opposite directions. Furthermore, the relationships between audit fees/costs and the determinants vary among Big 3 firms.