摘要
以我国A股上市公司为样本,研究了我国法定审计市场中审计师行业专长与审计收费的关系,结果表明:在我国法定审计市场上,"四大"能够获得审计溢价;与"四大"中的行业专家相反,非"四大"国际审计师中的行业专家收取了较低的审计费用。
The evidence from corporation issuing A stocks in market between the year of 2004 and 2007 mainly supports the notions below： The Big4 are associated with fee premiums; Being the reverse of industry experts of The Big4, industry specialized non-big4 international audit firms are not associated with fee premiums.
出处
《价值工程》
2009年第11期140-142,共3页
Value Engineering
