本文選題：品牌聲譽　切入點：事務所合并　出處：《中國海洋大學》2012年碩士論文　論文類型：學位論文

【摘要】：有關會計師事務所審計收費溢價的研究已有很多文獻，一些學者將產(chǎn)生審計收費溢價的主要原因歸于事務所的品牌聲譽。由于在西方發(fā)達國家，“四大”處于壟斷地位，審計收費溢價是源于其品牌聲譽還是其壟斷地位尚需進一步研究。而在我國審計市場上，“四大”市場占有率遠遠低于在西方發(fā)達國家的占有率，其競爭地位尚未達到壟斷的地步，這為我們研究“四大”的品牌聲譽溢價提供了一個良好的市場環(huán)境。從研究的視角來講，以往大多數(shù)學者是從靜態(tài)視角研究不同事務所的品牌聲譽與審計收費的關系，從事務所合并這一視角結合事務所合并前后的動態(tài)變化來研究品牌聲譽與審計收費關系的文獻相對匱乏。本文正是從事務所合并視角出發(fā)，通過尋找有代表性的內(nèi)資所與國際“四大”所的合并來探索事務所合并前后品牌聲譽發(fā)生變化的內(nèi)資所審計收費的變化情況，以此來研究事務所品牌聲譽與審計收費溢價之間的關系。 本文在理論分析時，在回顧已有文獻的基礎上對事務所品牌聲譽溢價的影響機理進行了分析，并提出了“鍍金效應”和“滲透效應”兩種可能存在的理論解釋。本文在研究時采用實證分析方法為主，主要采用多元線性回歸的方法對上述兩種可能的解釋進行實證檢驗，結果發(fā)現(xiàn)：內(nèi)資所與外資所合并當年并不存在“鍍金效應”，反而可能存在“低價攬客行為”；內(nèi)資所與外資所合并后幾年（除了合并當年）與合并前相比，確實存在“滲透效應”。文章進而對上述結果進行了分析和解釋，并在此基礎上提出了一些建議。 本文共分為六章，其中：第一章導論，主要介紹本文的研究背景、研究問題、研究意義、研究方法和論文結構。第二章文獻綜述，，從以往研究的不足中找出本文研究的出發(fā)點。第三章會計師事務所品牌聲譽溢價及影響機理分析，主要說明事務所品牌聲譽能夠導致審計收費溢價，然后對事務所品牌聲譽溢價的影響機理進行分析。第四章實證考察事務所品牌聲譽的“鍍金效應”是否存在，重點考察內(nèi)資所在與國際“四大”所合并的當年對于內(nèi)資所連續(xù)審計的客戶審計收費有沒有顯著性提高。第五章實證考察事務所品牌聲譽的“滲透效應”是否存在，探究事務所合并之后的較長時間內(nèi)，參與合并的內(nèi)資所的審計收費是否會有明顯提升。第六章則概括列示本文的研究結論及局限性，同時提出后續(xù)研究建議。 本文在研究時，主要借助“四大”的品牌聲譽作為代表，以此為切入點結合事務所合并來研究事務所品牌聲譽對審計收費的影響。本文研究視角與以往研究視角不同，不是從靜態(tài)比較不同品牌聲譽的事務所的審計收費來研究品牌聲譽溢價，而是從事務所合并這個動態(tài)視角來進行研究，并且根據(jù)事務所合并之后可能存在的結果，從理論上提出了“鍍金效應”和“滲透效應”，這兩種理論都有一定的現(xiàn)實合理性和可能性，至于哪一個理論更切合實際，本文通過實證數(shù)據(jù)來進一步研究。 本文的主要貢獻在于將品牌價值論和聲譽學說引入到事務所審計收費的研究中，進一步系統(tǒng)的闡述品牌聲譽產(chǎn)生溢價的原因，并從事務所合并這一視角將產(chǎn)生品牌聲譽溢價的成因進一步細分為鍍金效應和滲透效應，拓展了事務所品牌聲譽理論的研究。同時本文的研究可以為審計市場的行為（如事務所合并）的經(jīng)濟后果提供新的證據(jù)支持。此外，本文也能為政府有關部門對推動事務所做大做強提供有力的經(jīng)驗支持，提醒事務所在規(guī)模做大的同時更要注重建立自己的品牌，不僅要做大，更要做強。通過考察內(nèi)資所與外資所合并前后審計收費的變化，能進一步看出我國事務所合并的效果，從而引發(fā)對內(nèi)資所發(fā)展道路新的探索與思考，更好地為我國事務所通過合并途徑做大做強提供建議指導。
[Abstract]:A lot of literatures about audit fees of accounting firms have been mainly due to some premium, scholars will produce the audit fee premium to the firm's brand reputation. Because in the western developed countries, the "big four" in a monopoly position, the premium of audit fees is due to its brand reputation or its monopoly position is in need of further research. But in our in the audit market, the "big four" market share is far lower than the share in the western developed countries, its competitive position has not yet reached monopoly point, the four "brand reputation premium provides a good market environment for our study. From the research perspective, most of the previous scholars is to study the relationship between the different from the static perspective of firm brand reputation and audit fees, with a view to study the brand reputation with dynamic changes before and after the merger, the firm from The relationship between audit fees and the relative lack of literature. This article is from the perspective of firm merger, by looking for the representative of the domestic and international "big four" are combined to explore the changes before and after the merger, the domestic brand reputation of the changes of audit fees, in order to study the relationship between firm brand reputation and audit fees premium.
In this thesis, based on the literature on the effect mechanism of firm brand reputation premium are analyzed, and puts forward the interpretation of "gilding effect" and "penetrating effect" of the two kinds of possible theory. This study adopts empirical analysis method as the main, mainly by using multiple linear regression method for the empirical test, the results showed that two possible explanations: the domestic and foreign capital merger that does not exist "gold-plated" effect, but there may be low balling; domestic and foreign investment and a few years later (in addition to the merger year) compared with before the merger, the existence of "penetration effect". Then the article the analysis and explanation of the above results, and put forward some suggestions.
This paper is divided into six chapters: the first chapter is the introduction, which mainly introduces the research background, research questions, research significance, research methods and thesis structure. The second chapter is the literature review, this paper find out the starting point of the study from the previous study. The lack of mechanism analysis of the third chapter accounting firm brand reputation premium and influence, mainly to explain firm brand reputation can lead to the premium of audit fees, and the influence mechanism of the firm brand reputation premium were analyzed. The fourth chapter is the empirical study of the firm brand reputation "gold effect" exists, where domestic and international focus on the "big four" with the year for domestic customers continuous audit audit fees are not significant to improve. The fifth chapter is the empirical survey firm brand reputation "penetration effect" exists, explore the merger after a long period of time,. Whether the audit fees will be improved obviously with the merged domestic funds, the sixth chapter generalizes the research findings and limitations of this paper, and puts forward suggestions for further research.
In this paper, mainly through the "big four" brand reputation as a representative, this is the starting point of firm combination to study firm brand reputation effect on audit fees. This research perspective is different from the previous research perspective, the study of brand reputation premium is not from the static comparison of different brand reputation of the firm's audit fees, but from the perspective of firm merger dynamic research, and according to the firm after the merger of the possible results, "gilding effect" and "penetration effect" in the paper, the two theories have certain realistic rationality and possibility, as to which a theory is more practical, this paper further studies the empirical data.
The main contribution of this paper is the brand value theory and reputation theory into the research of audit fees, expounds the brand reputation has further premium system, and from the perspective of firm combination will produce brand reputation. The reason is further subdivided into gold plating effect and penetration effect, expand the theory of firm brand reputation at the same time. The research of this paper can provide the audit market behavior (such as merger) provide new evidence to support the economic consequences. In addition, this paper also can support for the relevant government departments to provide strong experience to promote the firm bigger and stronger, bigger in size at the same time remind firms to build their own brand more attention, not only to expand and more to do. Through the investigation of domestic investment and foreign investment changes before and after the merger of audit fees, to see that China's firm merger effect, Therefore, it will lead to new exploration and Thinking on the development of domestic capital, and better provide guidance for our firms to strengthen and strengthen the consolidation way.

【學位授予單位】：中國海洋大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F239.4;F224

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