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。
scrupling