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The Impact of Customer Psychological Price on Audit Pricing in the Start-Up Company Market

机译:客户心理价格对初创公司市场审计定价的影响

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Start-up companies are confronted with various risks and many uncertainties, and professional auditing can fully analyze start-up companies. In this way, both parties may maximize their interests through auditing the market activities. Based on the characteristics of start-up companies, this study explores the impact of customer psychological prices on audit pricing. The impact of customer psychological prices on audit pricing decisions was systematically analyzed from various angles, thereby determining whether it will affect the development of the product market. The results show that product market dominance reduces the agency costs between the owner and manager of the customer company. In other words, if the customers have greater control over the product market, they will have a lower business risk, and the auditor risk will be reduced accordingly, hence a lower audit fee. In the start-up company market, even if the financing dilemma restricts the survival and development of the company, customers still have psychological expectations for audit pricing. When their psychological price of products is different from the market price of products, it may affect the market advantage of products with lower audit fees, and further expands the previous research. In the market, customers also have certain psychological expectations for “auditing” products. Therefore, strengthening the relationship between auditors’ pricing and customers’ psychological prices has a positive effect on enhancing the competitiveness of product markets, which also increases the operating efficiency of start-up companies.
机译:初创公司面临着各种风险和许多不确定性,专业审计可以完全分析初创公司。通过这种方式,双方可以通过审计市场活动来最大限度地提高他们的兴趣。基于启动公司的特点,本研究探讨了客户心理价格对审计定价的影响。从各种角度系统地分析了客户心理价格对审计定价决策的影响,从而确定它是否会影响产品市场的发展。结果表明,产品市场的主导地位降低了客户公司的所有者和经理之间的代理成本。换句话说,如果客户对产品市场的控制更大,业务风险将较低,审计风险将相应减少,因此审计费率较低。在启动公司市场,即使融资困境限制了公司的生存和发展,客户仍然对审计定价的心理期望。当它们的产品心理价格与产品的市场价格不同,可能会影响审计费用较低的产品的市场优势,并进一步扩大以前的研究。在市场上,客户对“审计”产品也有一定的心理期望。因此,加强审计师定价与客户心理价格之间的关系对提升产品市场的竞争力产生了积极影响,这也提高了初创公司的运营效率。

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