审计市场集中度、会计师事务所行业专长和审计质量
发布时间：2018-08-07 19:35
【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。产业经济学中的SCP范式指出市场结构影响企业行为,从而影响市场绩效,市场结构之所以会关注,是因为他会影响市场绩效。 目前,我国对审计市场结构的研究才刚刚起步,大多研究事务所的集中程度,也就是审计市场集中度,早期的一些研究应用描述性统计的方法对单个事务所的市场份额进行计量,报告了高集中度的证据。产业经济学指出,影响审计市场结构的主要因素有规模经济、产品差异化和服务多元化,目前,在审计市场上,会计师事务所通过实行行业专长来实现规模经济,产生差异化产品,并实现竞争,因此,会计师事务所行业专长也是审计市场结构的一个主要特征,但我国对会计师事务所行业专长的研究比较少,很少有文章将会计师事务所行业专长作为审计市场结构一个特征来研究,基于这个视角,本文就以我国沪、深两市A股市场的上市公司为研究对象,选取2007年和2008两年的数据为研究样本,运用spss17.0统计软件,从审计市场集中度和会计师事务所行业专长两个角度来研究市场结构和市场绩效的核心指标审计质量的关系。 实证的研究结果表明目前我国审计市场上审计市场集中度和会计师事务所行业专长对审计质量都有正向影响,最后指出我国审计市场结构已开始逐渐趋向完善,并提出建立“寡占型”市场结构的建议。
[Abstract]:The nature of audit market competition and the behavior and performance of accounting firms in the competitive environment is an important issue in the field of audit research. The SCP paradigm in industrial economics points out that market structure affects enterprise behavior and thus market performance. Market structure is concerned because it affects market performance. At present, the research on the structure of the audit market in our country has only just begun. The degree of concentration of most research firms, that is, the degree of concentration of the audit market, Some early studies used descriptive statistical methods to measure the market share of a single firm and reported evidence of high concentration. Industrial economics points out that the major factors affecting the structure of the audit market are economies of scale, product differentiation and service diversification. At present, in the audit market, accounting firms realize economies of scale through the practice of industry expertise. The specialty of accounting firm is also one of the main characteristics of audit market structure, but there is little research on accounting firm industry expertise in our country. Few articles study accounting firm industry specialty as a characteristic of audit market structure. Based on this perspective, this paper takes listed companies in Shanghai and Shenzhen A-share markets as research objects. Taking the data of 2007 and 2008 as the research samples, this paper studies the relationship between the market structure and the audit quality of the core index of market performance from the perspectives of audit market concentration and accounting firm industry expertise by using spss17.0 statistical software. The empirical results show that the concentration of audit market and the professional expertise of accounting firms have a positive impact on audit quality. Finally, it is pointed out that the structure of audit market in China has begun to be gradually improved. And put forward the proposal of setting up the market structure of "oligopoly".
【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.4;F233
本文编号：2171130
[Abstract]:The nature of audit market competition and the behavior and performance of accounting firms in the competitive environment is an important issue in the field of audit research. The SCP paradigm in industrial economics points out that market structure affects enterprise behavior and thus market performance. Market structure is concerned because it affects market performance. At present, the research on the structure of the audit market in our country has only just begun. The degree of concentration of most research firms, that is, the degree of concentration of the audit market, Some early studies used descriptive statistical methods to measure the market share of a single firm and reported evidence of high concentration. Industrial economics points out that the major factors affecting the structure of the audit market are economies of scale, product differentiation and service diversification. At present, in the audit market, accounting firms realize economies of scale through the practice of industry expertise. The specialty of accounting firm is also one of the main characteristics of audit market structure, but there is little research on accounting firm industry expertise in our country. Few articles study accounting firm industry specialty as a characteristic of audit market structure. Based on this perspective, this paper takes listed companies in Shanghai and Shenzhen A-share markets as research objects. Taking the data of 2007 and 2008 as the research samples, this paper studies the relationship between the market structure and the audit quality of the core index of market performance from the perspectives of audit market concentration and accounting firm industry expertise by using spss17.0 statistical software. The empirical results show that the concentration of audit market and the professional expertise of accounting firms have a positive impact on audit quality. Finally, it is pointed out that the structure of audit market in China has begun to be gradually improved. And put forward the proposal of setting up the market structure of "oligopoly".
【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.4;F233
【引证文献】
相关硕士学位论文 前1条
1 王仲祥;上市公司独立审计质量研究[D];天津师范大学;2012年
，本文编号：2171130
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