期刊文献+
任意字段
题名或关键词
题名
关键词
文摘
作者
第一作者
机构
刊名
分类号
参考文献
作者简介
基金资助
栏目信息

审计市场结构的决定因素分析——结构主义的研究范式及其述评 被引量：9

A Structuralist Analysis on the Determinants of Audit Market Structure
下载PDF
导出
摘要 审计市场竞争的性质及在竞争环境中会计师事务所的行为与绩效是审计研究领域的一个重要议题,产业组织分析的结构主义为此提供了有用的框架。规模经济、产品差异性和服务多元化是决定审计市场结构的三个主要因素。审计市场中可能的规模经济在于审计师行业知识累积过程中的"干中学"效应和行业专家的某种程度上的"资产专用性";审计的产品差异性包括审计意见质量差异、信号传递功能差异和保险功能差异;审计与咨询服务之间的交叉补贴使得服务多元化改变审计的收费、成本以及审计市场的结构。与西方国家不同,目前我国审计市场结构呈现出低集中度、分散与分割的特征,但已有的研究未能给出基于制度背景的系统解释。 The nature of competition in the market for audits and CPA firms＇ behavior and performance in this competitive environment are an important topic in audit research area. This paper, based on structuralism, discusses the three determinants of audit market structure： economies of scale, product differentiation and diversification. Possible economies of scale in audit market are due to the ＂ learning by doing＂ effect during the auditor＇s industrial knowledge accumulating process and certain degrees of asset specificity of industry specialist. Audit product differentiation can include quality differentiation of audit opinion, signaling function differentiation and insurance function differentiation. Consulting services may affect the price and cost of audit services and the whole audit market structure because of the existence of cross-subsidizing between audit and consulting services induced by economies of scope and knowledge spillovers. Current Chinese audit market structure has three special characteristics, decentralization, partition and low concentration. These characteristics are greatly different from that of Western developed audit market, but researchers haven＇t systematically provided institutional explanations by following structuralism. For this reason, some important research directions in the Chinese audit market are also discussed in this paper. Potential valuable research topics include： （1） Is the competition between CPA firms efficient competition or inefficient competition？ （2） What is the impact of the merger of China＇s CPA firms on audit market structure？ Can it lead audit market to higher concentration？ （3） What competitive strategy do international ＂big four＂ apply in the Chinese audit market？ Is it a response to the special audit market structure？ （4） As Chinese CPA firms become larger and larger, what characteristics will appear in the aspects of economies of scale, product differentiation and diversification？
作者 韩洪灵 陈汉文
机构地区 浙江大学会计与财务管理系 厦门大学会计学系
出处 《浙江大学学报（人文社会科学版）》 CSSCI 北大核心 2009年第2期91-102,共12页 Journal of Zhejiang University:Humanities and Social Sciences
基金 国家自然科学基金资助项目(70672101 70802056) 中国博士后科学基金一等资助项目(20080430211) 浙江省哲学社会科学规划课题后期资助项目(08HQZZ020)
关键词 审计市场 结构主义 规模经济 产品差异性 服务多元化 audit market structuralism economies of scale product differentiation diversification
分类号 F239.0 [经济管理—会计学]
  • 相关文献

参考文献45

  • 1J. Yardley & N. Kauffman, " Supply Behavior in the U. S. Audit Market," Journal of Accounting Literature ,Vol. 11 ,No. 1(1992) ,pp. 151 - 172.
  • 2J. S. Bain, Industrial Organization, New York.. Harvard University Press, 1959.
  • 3[美]施蒂格勒.《产业组织和政府管制》,潘振民译,上海:上海人民出版社,1996年.
  • 4A. Zeff & R. Fossum, "An Analysis of Large Audit Clients," The Accounting Review, Vol. 42,No. 2(1967), pp. 298 - 320.
  • 5J. Burton & W. A. Roberts, "Study of Auditor Changes," Journal of Accountancy, Vol. 123, No. 4 (1967), pp. 31 - 36.
  • 6A. Schiff & H. Fried, Large Companies and the Big Eight: An Overview,Abacus, Vol. 12,No. 2(1976), pp. 116 - 124.
  • 7S. Tomezyk & W. Read, "Direct Measurement of Supplier Concentration in the Market for Audit Services," Auditing: A Journal of Practice and Theory, Vol. 9,No. 1(1989),pp. 98 - 106.
  • 8S. Tonge & C. Wootton, Auditor Concentration and Competition among the Large Public Accounting Firms: Postmerger Status and Future Implications, Journal of Accounting and Public Policy, Vol. 10, No. 1 (1991), pp. 157 - 172.
  • 9N. Dopuch & D. Simunic, " The Nature of Competition in the Auditing Profession.. A Descriptive and Normative View," in J. Buckley & F. Belmont (eds.), Regulation and the Accounting Profession, CAt Lifelong Learning Publications, 1980, pp. 77 - 94.
  • 10D. Simunic, The Pricing of Audit Services: Theory and Evidence, Journal of Accounting Research ,Vol. 18,No. 1(1980) ,pp. 161 - 190.

共引文献880

同被引文献57

  • 1徐慧.会计师事务所出资方式、组织形式与审计收费[J].当代经济,2006,23(08X):76-77. 被引量：1
  • 2中国注册会计师协会网站:行业信息公开2005-2009会计事务所百家信息排名,http:∥www.cicpa.org.cn/.
  • 3Terrence,Simunic,Stein.The Production of Audit Services:Evidence from a Major Public Accounting Firm[J].Journal of Accounting Research,1994(3):241-262.
  • 4Tonge and Wootton.Auditor Concentration and Competition among the Large Public Accounting Firms:PostMerger Status and Future Implications[J].Journal of Accounting and Public Policy,1991,10(2):157-172.
  • 5R.Banker,H.Change and R.Cunningham,The Pubic Accounting Industry Production Function[J].Journal of Accounting and Economics,2003,35(2):255-281.
  • 6Wootton.Tonge,and Wolk.Pre and Post Big 8 Mergers:Comparison of Auditor Concentration[J].Accounting Horizons,1994,8(3):58-74.
  • 7GAO.Public Accounting Firms:Mandated Study on Consolidation and Competition.CAO-03-864[EB].http://www.gao.gov.search,2003-07-30.
  • 8Francis,J. and D. Simon. A test of audit pricing in the small-cli- ent segment of the U.S. audit market[J]. The Accounting Re- view, 1987,62(1) : 145-- 157.
  • 9Palmrose, Z. Audit fees and auditor size:further evidence [J] . Journal of Accounting Research, 1986,24(1) : 97-- 110.
  • 10Francis, J. and D. Stocks. Audit prices, product differentiation and scale economics: further evidence from the australian market [J]. Jour- nal of Accounting Research, 1986,24(2) : 383-- 393.

引证文献9

二级引证文献36

浙江大学学报（人文社会科学版）
2009年 第2期

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