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Does Audit Fee Homogeneity Exist? Premiums and Discounts Attributable to Individual Partners

机译：是否存在审计费用同质性？单个合作伙伴应占的溢价和折扣

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This paper investigates the implied assumption, made in many audit fee determination studies, that, within a given audit firm, all partners produce a statistically identical level of audit quality and earn a statistically identical level of audit fees. This is referred to as the "homogeneity assumption." However, this is contradicted by the individual auditor behavioral literature, which shows that different individual auditor characteristics can have an impact on audit quality. Given the fact that audit partners differ in their quality, this paper hypothesizes that different audit partners will be able to earn differing levels of fees. This hypothesis is tested by estimating an audit fee model using data from 822 Australian publicly listed companies for the year 2005. Australia is an ideal audit market for this research, as the disclosure of the name of the audit engagement partner in the audit report is mandatory. The empirical results indicate that individual audit partners earn individual audit fee premiums (or discounts) that are not explainable by the audit firms of which they are members.
机译：本文调查了许多审计费用确定研究中的隐含假设，即在给定的审计公司内，所有合伙人均产生统计上相同水平的审计质量，并获得统计上相同水平的审计费用。这被称为“均匀性假设”。但是，这与个人审计师的行为文献相矛盾，后者表明不同的个人审计师特征可能会对审计质量产生影响。鉴于审计合作伙伴的质量不同，本文假设不同的审计合作伙伴将能够赚取不同的费用水平。通过使用来自822家澳大利亚上市公司的2005年数据估算审计费用模型来检验该假设。澳大利亚是该研究的理想审计市场，因为在审计报告中必须披露审计业务合伙人的姓名。实证结果表明，单个审计合伙人获得的单个审计费溢价（或折扣）无法由其所属的审计公司解释。

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