Empirical Evidence on the Effect of Audit Structure on Audit Pricing.
研究了审计结构（结构化、中间型、非结构化）对审计定价的影响，发现采用结构化审计方法的公司平均审计定价更低，支持结构化方法提高审计效率的假设。
Abstract Structured decision aids are designed to focus the decision maker on relevant information to improve effectiveness, and to improve audit efficiency by reducing the time needed to develop or organize approaches to the audit problems. According to Cushing and Loebbecke (1986), one of the benefits of using a structured audit approach is the control of audit costs. Grobstein and Craig (1984) and Mullarkey (1984) have also contended that structured approaches contribute to efficiencies in audits. Cushing and Loebbecke (1986) recommended research into whether or not a structured approach does in fact improve audit efficiency. Assuming relative production cost advantages are reflected in audit product pricing, the present study examines the effect of the degree of audit structure on audit pricing. Prior audit pricing research, with the exception of Maher et al. (1992), has not considered the effect of audit structure. To examine this research question, an analysis of covariance (ANCOVA) model with a nested design is employed. The sample consists of 109 audits of publicly held companies by the Big Eight (now the Big Six) accounting firms. Kinney's (1986) classification of these firms into structured, intermediate, and unstructured categories is used for this study. The results indicate that audit pricing by firms with a structured type audit approach is lower, on average, than audit pricing by firms with an intermediate or unstructured type audit approach. While the present study is intended to be descriptive of the relationship between structure and prices and does not attempt to develop a model that links prices to efficiency (because of the absence of a reliable measure of audit effort), the finding, however, is consistent with the hypothesis that a structured approach improves audit efficiency. Nevertheless, the results suggest that audit production costs are lower, on average, when a structured audit approach is employed compared to other approaches. Current and future audit pricing research should not overlook audit structure as an important explanatory variable. Other suggestions and implications for future research are discussed.