期刊文献+

会计事务所核心竞争力的研究 被引量:4

下载PDF
导出
摘要 本文分析了我国的会计师事务所要想取得可持续的竞争优势并在竞争中保持长期的主动权,必须提升核心竞争力,会计师事务所之间的竞争就是其核心竞争力之间的竞争。核心竞争力作为企业能力中最根本的能量,是企业成长最主要的驱动力,是提供持续竞争优势的源泉,能够支撑企业过去、现在和未来的发展。
作者 马敬
出处 《内蒙古科技与经济》 2008年第1期72-74,共3页 Inner Mongolia Science Technology & Economy
  • 相关文献

参考文献9

二级参考文献32

  • 1Ayoib, C, and Keith A. Houghton, Audit Fee Premiums of Big Eight Firms: Evidence from the Market for Medium - Size U.
  • 2K Auditees, Journal of International Accounting & Taxation, Vo. 5,1996.
  • 3Beatty, R, Auditor Reputation and the Pricing of Initial Public Offerings, The Accounting Review, October, 1989.
  • 4Becker, C and M. DeFond, J. Jiambalvo, The Effect of Audit Quality on Earnings Management, Contemporary Accounting Research, Spring 1998.
  • 5Craswell, A and J R Francis, S L Taylor, Auditor Brand Name Reputations and Industry Specializations, Journal of Accounting and Economics 20,1995.
  • 6DeAngelo, L, Auditor Size and Audit Quality, Journal of Accounting and Economics 3,1981DeFond M and J Jiambalvo, Incidence and Circumstances of Accounting Errors, Accounting Review July 1991.
  • 7DeFond M and J Jiambalvo,Factors Related to Auditor- Client Disagreements over Income - Increasing Accounting Methods, Contemporary Accounting Research, Spring 1993.
  • 8Dechow, P, R G Sloan and A P Sweeney, Detecting Earning Management, The Accounting Review,April 1995.
  • 9Francis,J and D Stokes, Audit Prices, Product Differentiation, and Scale Economies: Further Evidence from the Austrian Market,Journal of Accounting Research,Autumn, 1986.
  • 10Francis,J and D Simon,A test of Audit Pricing in the Small -Client Segment of the U S Audit Market, The Accounting Review,Jan. 1987.

共引文献462

同被引文献23

引证文献4

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部