From the reputation theory, taking into account the previous investment for "brand" building and scrupling the huge costs of losing reputation, the merged firms have an incentive to provide higher quality audit services. 从声誉理论出发,考虑到前期品牌建设投入及出于对声誉损失成本的顾忌,合并后的事务所将有动力提供更高质量审计服务。