| 我国审计市场集中度对审计质量的影响研究——基于2003～2005年的实证分析 |
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| 引用本文： | 郭颖,柯大钢. 我国审计市场集中度对审计质量的影响研究——基于2003～2005年的实证分析[J]. 山西财经大学学报, 2007, 29(5): 108-112 |
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| 作者姓名： | 郭颖 柯大钢 |
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| 作者单位： | 西安交通大学,管理学院,陕西,西安,710049 |
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| 摘 要： | 针对审计质量屡遭质疑的情况，采用2003～2005年中国证券市场的相关数据，对审计市场集中度与审计质量的关系进行了相关分析和回归分析，发现我国审计质量与审计市场集中度呈正相关关系。因此，要提高我国的审计质量，应着力提高审计市场集中度及单个大型会计师事务所的市场占有率。
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| 关 键 词： | 审计质量 市场集中度 会计师事务所 |
| 文章编号： | 1007-9556(2007)05-0108-05 |
| 修稿时间： | 2007-03-20 |
Research on the Impact of Audit Market Concentration upon Audit Quality in China——Empirical Analysis Based on Security Market Data of 2003-2005 |
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| GUO Ying,KE Da-gang. Research on the Impact of Audit Market Concentration upon Audit Quality in China——Empirical Analysis Based on Security Market Data of 2003-2005[J]. Journal of Shanxi Finance and Economics University, 2007, 29(5): 108-112 |
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| Authors: | GUO Ying KE Da-gang |
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| Abstract: | Aiming at the situation of audit quality being questioned repeatedly,this paper makes the correlation analysis and the regression analysis on relations between the audit quality and the auditing market concentration of our country using the Chinese security market correlation data of year 2003-2005,and discovers the positive correlation between the audit quality and the auditing market concentration of our country.This paper suggests enhancing the audit market concentration and the market share of individually large-scale accounting firm in order to enhance the audit quality. |
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| Keywords: | audit quality audit market concentration CPA Firms |
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