关于会计师事务所合并的文献综述

Accounting Firm Merger's Economic Consequences

会计师事务所合并会产生一系列经济后果,国内外学者目前已从多个角度考察了这些经济后果及其产生的各方面影响。目前,我国学术界针对事务所合并的实证研究逐渐增多,但所得到的研究结论却与国外学者不尽相同。考虑到中国与其他国家尤其是西方国家在制度环境、法律层面等存在的差异,我国学术界关于会计师事务所合并的实证研究结果可能异于西方。这启示我国未来关于事务所扩张的研究应该立足于我国特有的制度环境与法律体系。

Accounting firm merger would not only increase the scale of involved firms, but also have significant influences on the whole audit market and the accounting firms themselves. Now in China, the researches about the outcomes of accounting firm mergers are increase but the conclusions are different. As the difference of the institutional environment exist, the outcomes of accounting firm mergers may be different from other countries and regions. Chinese scholars should fill the gaps.