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［责任编辑：马志娟］
The Effect of Auditor Mergers on Market Structure and Audit Pricing
ZENG Yamin1, ZHANG Junsheng2
（1. Business School, Nankai University, Tianjin 300071, China;
2. School of Accountancy, Central University of Finance and Economics, Beijing 100081, China）
Abstract: This paper examines the influence on audit market structure and audit pricing of eight largescale mergers between accounting firms from 2006 to 2009 in China. Our data reveal that there is a greater concentration in audit service market but more competition among large accounting firms after the mergers. Local accounting firms are strengthening their market power, though still apparently lagging behind the international “Big 4”. The unitvariable analysis shows that audit prices are increased after the mergers, but multivariable regression finds that accounting firm mergers have no significant effect on audit fees after controlling other factors which influence the pricing.
Key Words: accounting firm mergers; audit market structure; audit pricing; audit fees; CPAs
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