非審計(jì)服務(wù)對(duì)審計(jì)費(fèi)用的影響【外文翻譯】

1、外文文獻(xiàn)翻外文文獻(xiàn)翻譯譯譯譯文、、外文原文原文：Theeffectofnonauditservicesonthepricingofauditservice：FurtherEvidence1.IntroductionSimunic[1984]examinedtheeffectoftotalmanagementadvisyservices(MAS)feesonauditfeesfound“theauditfeesofclientswhoal

2、sopurchaseMASfromtheirauditsaresignificantlyhigherthanauditfeesofclientswhodonotdoso“[1984p.681].SimunicinterpretedthisresultasconsistentwiththebeneficialeffectsfromjointsupplyofauditMASasfollows:“...theobservedrelations

3、hipwouldariseiftheproductionofauditinggeneratesknowledgeusefulinMASproductiontheproductionofMASreducesthemarginalcostofauditingauditdemisrelativelyelastic“[1984p.698].Butheemphasizedboththepreliminarynatureofthisresultth

4、eneedffurtherevidence.InthispaperIrepttheresultsofasimilarstudyoftheeffectsoffeesfspecificnonauditservicesonthepricingofauditservices.Iincludeallnonauditservicesrenderedbytheincumbentauditfirmcategizingtheseservicesastax

5、accountingrelatedMASnonaccountingMAS.ThisdecompositionofMASallowedmetoinvestigatewhethertheproximityoftheservicetoaccountinginfluencestheexistencemagnitudeofanybeneficialeffectsfromjointsupply.Themotivationfconsideringth

6、esecategiesseparatelystemsfromthedistinctionintheindependenceliteraturebetweenMASthatarerelatedtoaccountantstraditionalareasofexpertiseexperienceMASthataremeremote.Finallytoprovideadditionalinsightintothereasonablenessof

7、thebenefitsfromthejointsupplyscenarioIincludednonauditservicessuppliedbypublicaccountingfirmsotherthantheincumbentauditfirm(nonincumbents).Presumablythereshouldbenojointsupplybenefitsbetweenauditservicessuppliedbytheincu

8、mbentCPAfirmtheaccountingrelatedMASserviceisthedesignofanewpayrollsystem.AnexampleofanonaccountingrelatedMASserviceisamarketfeasibilitystudy).“IanalyzedonlycompanieswithBigEightauditstoobtainamehomogeneousgroupingfrombot

9、hademsupplystpointtobeconsistentwithSimunic[1984]whosesampleincludedonlyBigEightaudits.Itreptsthefrequencyofpurchasesofnonauditservicesfvarioussubsetsofthesample.Severalpointsarenotewthy.First259outof298companies(87%)wit

10、hBigEightincumbentauditspurchasednonauditservices224ofthese259boughtthemexclusivelyfromtheincumbent.Ftheremaining35companies8purchasedexclusivelyfromnonincumbents27purchasednonauditservicesfromboththeincumbentauditnoninc

11、umbents.Secondofthe259companiespurchasingnonauditservices115(44%)purchasedmethanonetype.Thirdcompaniesweremelikelytobuytaxservicesiftheypurchasedjustonetypeofnonauditservice(104outof14472%).Inadditionconfiningtheanalysis

12、toBigEightauditsminimizestheneedtoconsidercontrollingftheeffectofanydifferencesinauditservicequalityonthepricingofauditservices.Ialsonotedthatlargeclientspurchasednonauditservicesmefrequently160outof177companieswithtotal

13、assetsgreaterthan$150millionpurchasedtheseservicesversus99outof121companieswithtotalassetslessthan$150million.ThisdefinitionoflargesmallissimilartothesizedefinitionusedbySimunic[1984]exceptthatSimunicexcludedalllargecomp

14、anieswithassetsover$3billion.Theeffectofthisexclusiononthepricingresultsisdiscussedinsection3.SeePalmrose[1986]fdetailsonsampleionacteristics.3.PricingModelResultsThefollowingmultipleregressionmodelisusedtoconductthepric

15、inganalysis:InAuditFee=b0b1InAssetsb2InLocationsb3InReptsb4%RAIb5PNPb6STb7InMASAb8InMASNAb9InTaxb10InNANAb1112IIVuWhereInAuditFee=naturallogofauditfeetheindependentvariablesaredividedbetweenthosetocontrolfauditfeedetermi