会计师事务所与审计客户之间谈判的经济分析:研究评述及未来研究

• 作 者: 陈高才 周鲜华
• 机 构: 清华大学经济管理学院,沈阳建筑大学管理学院,
• 出 处: 会计研究
• 发表日期: 2010年02期
• 关键词: 事务所 审计客户 谈判 经济分析

会计师事务所与审计客户既是证券市场的重要行为主体,也是监管部门重点关注的对象,相关研究也围绕着两者之间的行为而展开。我们首先将双方之间的行为归属为一种“讨价还价式”的谈判,接着评述了国内外相关研究,然后讨论了在我国开展有关研究的必要性和可行性。我们认为,开展此类研究具有示范意义,并将指引未来研究的方向。

Accounting firms and audit clients are not only the main actors in the securities market, but also the focus of the regulatory authorities. Relevant studies also focus on the behavior between the two. We first attribute the behavior between the two parties to a “bargaining” negotiation, followed by a review of relevant studies both at home and abroad, and then discuss the necessity and feasibility of carrying out relevant research in our country. We believe that such research is of exemplary significance and will guide the direction of future research.