摘要
本文考察了在中国审计市场环境下行业特征对事务所行业专门化战略的影响。研究发现,行业同质性越高,事务所在该行业的市场份额和组合份额也越高。该结论表明,行业内客户经营越相似,事务所越容易将行业专门化投资获得的行业知识和行业审计程序在行业内不同客户的审计过程中快速有效地分享,因此,事务所越倾向于在该行业进行专门化投资以获得低成本的竞争优势。本文的研究结论可以为事务所行业专门化投资决策提供经验证据,并为事务所通过行业专门化战略实现做大做强提供有益的途径。
This paper examines the association between industry homogeneity and audit firm industry specialization. After controlling for other variables, we find a significant association between industry homogeneity and audit firm industry specialization, which means audit firms seek additional clients to audit in industries in which clients have similar operations. This suggests that audit finn industry specialization provides a cost-based competitive advantage because the cost of developing expertise is spread over more clients in homogenous industries. The conclusion has implications to the decision of audit firm industry specialization.
出处
《经济管理》
CSSCI
北大核心
2011年第2期116-124,共9页
Business and Management Journal ( BMJ )
基金
教育部人文社会科学青年基金项目"会计师事务所行业专门化发展战略研究"(09YJC790109)
