客户行业同质性、事务所行业专门化战略与审计市场的集中度

Clients’ Homogeneity,Industry Specialization and Audit Market Concentration

本研究实证检验了会计师事务所实施行业专门化战略对行业审计市场集中度的影响,并在此基础上考察当客户行业是同质性行业的时候,事务所在此行业实施行业专门化战略对行业审计市场结构的影响。结果表明,事务所实施行业专门化战略会提高行业审计市场的集中度。当客户是同质性行业时,这种情况会进一步加剧。这一结论针对我国事务所如何实行行业专门化战略以获得市场竞争优势提供了指导性意见。

This paper studies the impact of the industrial audit market concentration as the audit firm carrying out the strategy of industry specialization. On the basis, we further examine the effect under the circumstance of homogeneous clients. The results indicate that audit firms enforcing the strategy of industry specialization strengthens the industrial audit market concentration. Furthermore, the positive relationship between industrial audit market concentration and audit firms ’ strategy become intensively when clients are in homogeneous industry. This conclusion provides guidance on China ’s audit firms about implementing the industry specialization strategy to gain market competitive advantages.