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| 会计师事务所的行业专门化投资与审计定价——以我国首次公开发行证券的审计市场为视角 | |
| 引用本文： | 李爽,李晓,张耀中,孙娜.会计师事务所的行业专门化投资与审计定价——以我国首次公开发行证券的审计市场为视角[J].审计与经济研究,2011,26(3). |
| 作者姓名： | 李爽 李晓 张耀中 孙娜 |
| 作者单位： | 1. 中央财经大学会计学院,北京,100081 2. 南京审计学院国际审计学院,江苏南京,211815 3. 北京紫光测控有限公司,北京,100084 |
| 摘 要： | 通过对2001年—2009年中国首次公开发行证券的审计相关数据进行模型检验后发现,在中国首次公开发行证券的审计中,行业专门化的审计师通过实施差异化的竞争战略获取审计收费溢价,进而获得超额利润,行业专门化的发展道路可以成为会计师事务所行之有效的一种竞争战略。 |
| 关 键 词： | 首次公开发行证券的审计市场 审计定价 会计师事务所行业专门化 审计收费溢价 |
CPA Firms' Industry Specialized Investment and Its Auditing Pricing:From the Perspective of china's Auditing Market for Initial Public Offering and Listing Stacks |
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| LI Shuang,LI Xiao,ZHANG Yaozhong,SUN Na.CPA Firms'' Industry Specialized Investment and Its Auditing Pricing:From the Perspective of china''s Auditing Market for Initial Public Offering and Listing Stacks[J].Economy & Audit Study,2011,26(3). | |
| Authors: | LI Shuang LI Xiao ZHANG Yaozhong SUN Na |
| Institution: | LI Shuang1,LI Xiao1,ZHANG Yaozhong2,SUN Na3(1.School of Accounting,Central University of Finance and Economics,Beijing 100081,China,2.School of International Auditing,Nanjing 210029,3.Beijing Purple Light Measurement and Control Limited Company,Beijing 100084,China) |
| Abstract: | By examining the model of related auditing data on China's initial public offering and listing stocks from 2001 to 2009,we find in the auditing of these shares,auditors of specialization acquire premiums of auditing fees through the competitive strategy of difference and make super profits.Thus we conclude that specialization can be an effective and competitive strategy. |
| Keywords: | auditing market of initial public offering and listing stocks auditing pricing CPA firms' industry specialization auditing fees premium |
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