【摘要】：審計市場競爭的性質(zhì)及在競爭環(huán)境中會計師事務(wù)所的行為與績效是審計研究領(lǐng)域的一個重要議題。產(chǎn)業(yè)經(jīng)濟學(xué)中的SCP范式指出市場結(jié)構(gòu)影響企業(yè)行為,從而影響市場績效,市場結(jié)構(gòu)之所以會關(guān)注,是因為他會影響市場績效。 目前,我國對審計市場結(jié)構(gòu)的研究才剛剛起步,大多研究事務(wù)所的集中程度,也就是審計市場集中度,早期的一些研究應(yīng)用描述性統(tǒng)計的方法對單個事務(wù)所的市場份額進行計量,報告了高集中度的證據(jù)。產(chǎn)業(yè)經(jīng)濟學(xué)指出,影響審計市場結(jié)構(gòu)的主要因素有規(guī)模經(jīng)濟、產(chǎn)品差異化和服務(wù)多元化,目前,在審計市場上,會計師事務(wù)所通過實行行業(yè)專長來實現(xiàn)規(guī)模經(jīng)濟,產(chǎn)生差異化產(chǎn)品,并實現(xiàn)競爭,因此,會計師事務(wù)所行業(yè)專長也是審計市場結(jié)構(gòu)的一個主要特征,但我國對會計師事務(wù)所行業(yè)專長的研究比較少,很少有文章將會計師事務(wù)所行業(yè)專長作為審計市場結(jié)構(gòu)一個特征來研究,基于這個視角,本文就以我國滬、深兩市A股市場的上市公司為研究對象,選取2007年和2008兩年的數(shù)據(jù)為研究樣本,運用spss17.0統(tǒng)計軟件,從審計市場集中度和會計師事務(wù)所行業(yè)專長兩個角度來研究市場結(jié)構(gòu)和市場績效的核心指標(biāo)審計質(zhì)量的關(guān)系。 實證的研究結(jié)果表明目前我國審計市場上審計市場集中度和會計師事務(wù)所行業(yè)專長對審計質(zhì)量都有正向影響,最后指出我國審計市場結(jié)構(gòu)已開始逐漸趨向完善,并提出建立“寡占型”市場結(jié)構(gòu)的建議。
[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".
【學(xué)位授予單位】：新疆財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：F239.4;F233

【引證文獻】

相關(guān)碩士學(xué)位論文 前1條

1 王仲祥;上市公司獨立審計質(zhì)量研究[D];天津師范大學(xué);2012年

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本文編號：2171130