摘要
通过对2001年—2009年中国首次公开发行证券的审计相关数据进行模型检验后发现,在中国首次公开发行证券的审计中,行业专门化的审计师通过实施差异化的竞争战略获取审计收费溢价,进而获得超额利润,行业专门化的发展道路可以成为会计师事务所行之有效的一种竞争战略。
By examining the model of related auditing data on China＇s initial public offering and listing stocks from 2001 to 2009,we find in the auditing of these shares,auditors of specialization acquire premiums of auditing fees through the competitive strategy of difference and make super profits.Thus we conclude that specialization can be an effective and competitive strategy.
出处
《审计与经济研究》
CSSCI
北大核心
2011年第3期26-34,60,共10页
Journal of Audit & Economics
关键词
首次公开发行证券的审计市场
审计定价
会计师事务所行业专门化
审计收费溢价
auditing market of initial public offering and listing stocks
auditing pricing
CPA firms＇ industry specialization
auditing fees premium
