中文摘要：

以2005～2009年5 934家上市公司为研究样本,研究了上市公司所处地区的市场化程度对审计收费和审计师的影响。研究发现,随着市场化程度的提高＂,四大＂会计事务所和＂非四大＂会计事务所的审计收费均有所提高,但＂四大＂与＂非四大＂的收费差距在缩小。进一步的研究表明,随着市场化进程的推进,审计收费差距的缩小可能是国有企业趋于选择＂四大＂会计师事务所的重要诱因。

英文摘要：

This paper includes 5934 listed companies from 2005 to 2009 to investigate how the levels of marketization affects the audit fees and auditor choice.The authors find that,with the improvement in the level of marketization,both Big 4 auditors and non-Big 4 auditors charge more,but the differential fees between them will reduce.Additional analysis suggests that state-owned enterprises（SEO） tend to choose Big 4 auditors partly due to the narrowing gap between Big 4 and non-Big 4 fees.The findings contribute to further understanding the institutional corporate governance in transition economy like China.