Impact of IFRS adoption on audit pricing: evidence from audit hours and unit audit price in the Korean audit market

Kang Minjung; Lee Jung-wha; Ha Mihye; Cho Moon-Kyung

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Impact of IFRS adoption on audit pricing: evidence from audit hours and unit audit price in the Korean audit market

机译：IFRS采用对审计定价的影响：韩国审计市场审计时间和单位审计价格的证据

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摘要

We investigate the impact of IFRS adoption on audit fee components, namely audit hours and unit audit price. We find that IFRS adoption increases audit hours but decreases unit audit price, which indicates audit firms cannot charge extra audit fees for their additional effort in a competitive audit market. Further, the IFRS-related audit fee increase depends on the client's bargaining power and audit risk. We thus suggest that the economic burden caused by IFRS adoption cannot be generalised for audit clients, because a competitive audit market imposes an informal limit on audit pricing.

机译：我们调查IFRS在审计费用组件上采用的影响，即审计时间和单位审计价格。我们发现IFRS采用增加了审计时间，但减少了单位审计价格，这表明审计公司无法为其在竞争审计市场中的额外努力收取额外审计费用。此外，IFRS相关的审计费增加取决于客户的讨价还价权和审计风险。因此，我们表明，IFRS采用造成的经济负担无法推广审计客户，因为竞争审计市场对审计定价产生了非正式的限制。

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来源
《Accounting and finance》 |2021年第2期|3517-3564|共48页
作者
Kang Minjung; Lee Jung-wha; Ha Mihye; Cho Moon-Kyung;
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作者单位

Incheon Natl Univ Incheon South Korea;

George Mason Univ Korea Incheon South Korea;

Samil PricewaterhouseCoopers Seoul South Korea;

Texas A&M Int Univ Laredo TX USA;

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原文格式 PDF
正文语种 eng
中图分类
关键词
Audit hours; Audit pricing; IFRS adoption; Unit audit price;

机译：审计时间;审计定价;IFRS采用;单位审计价格;

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专利

1. The association between abnormal audit fees and audit quality after IFRS adoption: Evidence from Korea [J] . Soo-Jung Jung, Bum-Joon Kim, Ju-Ryum Chung International journal of accounting and information management . 2016,第3期

机译：采纳国际财务报告准则后，异常审计费用与审计质量之间的关联：韩国的证据
2. The Effect of Mandatory Audit Firm Rotation on Audit Quality and Audit Fees: Empirical Evidence from the Korean Audit Market [J] . Soo Young Kwon, Youngdeok Lim, Roger Simnett Auditing . 2014,第4期

机译：强制性审计事务所轮换对审计质量和审计费用的影响：来自韩国审计市场的经验证据
3. Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises [J] . Stefan Sundgren, Tobias Svanström Accounting and Business Research . 2013,第1期

机译：审核室规模，审核质量和审核价格：中小企业的证据
4. Internal control, audit risk and audit pricing: Empirical evidences from China's listed companies [C] . Wang-feng, Zhang International Conference on Management Science Engineering . 2013

机译：内部控制，审计风险和审计定价：来自中国上市公司的经验证据
5. RISK ADJUSTED AUDIT PRICING: THEORY AND EMPIRICAL EVIDENCE (OPTION PRICING). [D] . LAM, KEVIN CHEE-KEUNG. 1998

机译：风险调整的审计定价：理论和实证（期权定价）。
6. The Impact of Customer Psychological Price on Audit Pricing in the Start-Up Company Market [O] . Rui Ding 2020

机译：客户心理价格对初创公司市场审计定价的影响
7. Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises [O] . Sundgren Stefan, Svanström Tobias 2013

机译：审核室规模，审核质量和审核价格：中小企业的证据

Impact of IFRS adoption on audit pricing: evidence from audit hours and unit audit price in the Korean audit market

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