| 注册会计师行业低价揽业行为的实证研究 |
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| 引用本文： | 杨永淼,胡继连,吴金波. 注册会计师行业低价揽业行为的实证研究[J]. 财会通讯, 2006, 0(10) |
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| 作者姓名： | 杨永淼 胡继连 吴金波 |
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| 作者单位： | 山东农业大学经济管理学院，山东农业大学经济管理学院，山东农业大学经济管理学院 山东 泰安 271018，山东 泰安 271018，山东 泰安 271018 |
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| 摘 要： | 本文通过实证研究发现,我国注册会计师行业明显存在首次低价揽业行为,其原因主要是审计市场的集中度小、市场结构不合理、投资者诉讼机制的缺位等,造成会计师事务所对于审计风险的漠视。应通过构建寡占型的审计市场结构,完善法律诉讼机制、加大对事务所违规的监管力度,以实现审计市场有效竞争、规范低价揽业行为的发生。
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| 关 键 词： | 注册会计师行业 低价揽业 市场结构 实证研究 |
An Empirical Study on Lowballing of the CPA Industury |
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| Yang Yongmiao Hu Jilian Wu Jinbo. An Empirical Study on Lowballing of the CPA Industury[J]. Communication of Finance and Accounting, 2006, 0(10) |
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| Authors: | Yang Yongmiao Hu Jilian Wu Jinbo |
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| Abstract: | By empirical study , we find that there are obvious lowballing in the CPA industry. Lowballing is attributable to the audit market small concentration, irrational market structure , investors litigation mechanism absence by the accountant firm to audit risk ignored, and so on. Finally the author points out that building oligarchical struture market and improving legal mechanisms and strengthening the regulation on accountant firm misconduct are main methods to achieve the audit market effective competition and regulate lowballing. |
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| Keywords: | The CPA industry Lowballing Market structure Empirical study |
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