事务所战略、行业特征与客户选择

Auditor Strategy,Industry Characteristic and Auditor Selection Decision

本文试图通过客户选择行为来研究事务所专门化经营战略及其实施的具体策略,以期为事务所从内涵发展方面实现做大做强提供有益的途径。研究发现,事务所的专门化经营战略促使客户偏好于集中选择事务所,而行业内的客户出于竞争驱动偏好于选择不同于竞争对手的事务所,从而促使其分散选择;说明专门化经营战略是有效的竞争战略,且更容易在竞争程度较低的行业内得到发展。这一结论将为我国事务所经营竞争战略和未来发展方向提供经验证据。

The objective of this study is to research auditor specialization strategy by the auditor selection decision.We find that auditor specialization strategy induce client prefer to select the dominancy of audit firms,but the impact of competition within the client's industry induce client prefer to select audit firms different from those of competitors.These results show auditor specialization strategy is good for the internal development of our audit firms,and it is easier to implement in the industry of low level of competition.