资源描述：
《毕业论文外文翻译--审计办事处规模，审计质量与审计定价》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。
1、AuditOfficeSize,AuditQuality,andAuditPricingJong-HagChoi,Chansog(Francis)Kim,Jeong-BonKim,andYoonseokZangSUMMARY:UsingalargesampleofU.S.auditclientfirmsovertheperiod2000–2005,thispaperinvestigateswhetherandhowthesizeofalocalpracticeofficewithinanauditfirmhereafter,officesizeis
2、asignificant,engagement-specificfactordeterminingauditqualityandauditfeesoverandbeyondauditfirmsizeatthenationallevelandauditorindustryleadershipatthecityorofficelevel.Forourempiricaltests,auditqualityismeasuredbyunsignedabnormalaccruals,andtheofficesizeismeasuredintwodifferen
3、tways:onebasedonthenumberofauditclientsineachofficeandtheotherbasedonatotalofauditfeesearnedbyeachoffice.Ourresultsshowthattheofficesizehassignificantlypositiverelationswithbothauditqualityandauditfees,evenaftercontrollingfornational-levelauditfirmsizeandoffice-levelindustryex
4、pertise.Thesepositiverelationssupporttheviewthatlargelocalofficesprovidehigher-qualityauditscomparedwithsmalllocaloffices,andthatsuchqualitydifferencesarepricedinthemarketforauditservices.Keywords:auditoffice;officesize;auditquality;auditpricing.DataAvailability:Dataarepublicl
5、yavailablefromsourcesidentifiedinthepaper.Thewaywethinkaboutanaccountingfirmchangesdramaticallywhenweshifttheunitofanalysisawayfromthefirmasawhole,totheanalysisofspecificcity-basedofficeswithinafirm.IntermsofDeAngelo’s1981bargument,aBig4accountingfirmisnotsobigwhenweshifttothe
6、officelevelofanalysis.Forexample,whileEnronrepresentedlessthan2percentofArthurAnder-sen’snationalrevenuesfrompubliclylistedclients,itwasmorethan35percentofsuchrevenuesintheHoustonoffice.INTRODUCTIONAsalludedtointheabovequote,thesizeofacity-basedauditengagementofficecouldbeamor
7、ecrucialdeterminantofauditqualityandthusauditfeesthanthesizeofanational-levelauditfirmbecausethecity-basedofficeisasemi-autonomousunitwithinanauditfirmwithitsownclientbase.Itisanoffice-basedengagementpartnerorauditteam,notnationalheadquarters,whoactuallyadministersandimplement
8、sindividualauditengagementcon-tracts,includingthedeliveryofau
