我国会计师事务所规模研究——基于审计市场经验数据的聚类分析

本文采用聚类分析方法,以我国审计市场的经验数据为基础,深入剖析了我国会计师事务所规模的现状。本文找到的证据为我国审计市场中存在典型的几个大型会计师事务所,这样的大所既有国际“四大”在中国的成员所,也有我国的本土所;但是,我国本土大所与国际“四大”所相比,在要素结构上有较大的区别,而国际“四大”所之间在要素结构上也各具特色。本文还对形成差异的原因进行了简要分析。

A Study on the Size of CPA Firms in China

This paper explored the size of CPA firms based on a clustering analysis of data from audit market in China.It is found that several representatively big CPA firms have been existed in the audit market of China,including members of “big four” and some native CPA firms.Specifically,there are many structural differences between “big four” and native CPA firms,and the members of “big four” are also different from each other.Reasons of the differences are also analyzed in this paper.