Analysis of Auditor Legal Liability and Pricing Strategy

摘要：

　　We analyze two types of auditors who have different audit quality.When they face the first audit price strategy whether legal responsibility affect their action.We found that if it was the first contract between auditors and client, the price strategy has no connection with auditor service quality.But if we think about legal responsibility, it will not be the same before, and separating equilibrium comes.If we sign current contract that has direct connection with audit quality, it comes pooling equilibrium price strategy.

关键词： Price strategy Separating equilibrium Pooling equilibrium Legal responsibility

作者: MAO Min

作者单位: Industrial and commercial management post-doctoral flow station, Nanjing University, Nanjing, P.R.China,211102;Accounting Department, Nanjing University of Finance and Economic, Nanjing, P.R.China,210046

会议类型: 国际会议

会议名称: The 6th International Institute of Statistics & Management Engineering Symposium(IISMES2014) (第六届国际统计与管理工程学术研讨会)

会议地点: 山东 威海

会议语种:英文

页码: 744-749

在线出版日期: 2014-07-20（万方平台首次上网日期，不代表论文的发表时间）