| 竞赛机制设计研究回顾与展望 |
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| 引用本文： | 黄 河,付文杰.竞赛机制设计研究回顾与展望[J].科学决策,2009(1):75-86. |
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| 作者姓名： | 黄 河 付文杰 |
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| 作者单位： | 郑建明,张建平,ZHENG Jian-ming,ZHANG Jian-ping(对外经济贸易大学,国际商学院,北京,100029);王敏,WANG Min(毕马威华振会计师事务所,北京,100872)
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| 基金项目： | 国家自然科学基金(70701040) |
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| 摘 要： | 竞赛是社会、政治和经济中的典型现象，在激励和资源配置方面发挥了非常重要的作用，竞赛机
制设计已成为竞赛研究的理论热点问题。本文介绍了竞赛理论基础知识，主要从竞赛奖励、竞赛结构及
竞赛成功函数三个方面，综述了有关竞赛机制设计研究。在回顾以往研究的基础上，探讨了竞赛机制设
计研究未来的可能发展方向。
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| 关 键 词： | 竞赛 机制设计 综述 |
Industry expertise and audit quality asymmetry:Evidence from China's three industry groups |
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| ZHENG Jian-ming,ZHANG Jian-ping and WANG Min.Industry expertise and audit quality asymmetry:Evidence from China's three industry groups[J].Scientific Decision-Making,2009(1):75-86. |
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| Authors: | ZHENG Jian-ming ZHANG Jian-ping and WANG Min |
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| Institution: | School of Business;University of International Business and Economics;Beijing 100029;China |
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| Abstract: | Industry expertise is one of the important factors that may affect audit quality.In this paper,we examine the relationship between auditing firms' industry expertise and their audit quality.We find that auditing firms that have industry expertise tend to restrict their clients from inflating earnings,while industry expertise is not related with the extent of clients' earnings-decreasing behaviors.Therefore,industry expertise has an asymmetric impact on audit quality,which reflects the fact that auditors usu... |
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| Keywords: | Industry Expertise Earnings Management Audit Quality |
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