审计师行业专长与审计市场研究综述及启示
外国经济与管理 2004 年 第 26 卷第 07 期, 页码:39 - 44
摘要
参考文献
摘要
审计师行业专长是影响审计质量以及审计收费等审计市场绩效的一个重要因素 ,遗憾的是国内审计师行业专长研究几乎还是一片空白。本文对国外审计师行业专长与审计市场关系的研究文献进行了回顾和总结 ,内容涉及审计师行业专长的衡量、审计师行业专长与审计师行为、审计师行业专长与审计收费、审计师行业专长与审计质量等四个方面。在此基础上 ,本文进一步考察了国内审计师行业专长发展和研究的现状 ,并结合两个审计失败的案例指出发展和研究国内审计师行业专长的重要意义。
①根据我们的统计,在审计失败发生的最后年度即2000年年报审计中,深圳中天勤会计师事务所和沈阳华伦会计师事务所客户最多的行业均是机械、设备和仪表制造业(行业代码为C7);而银广夏所在的医药和生物制品业(行业代码为C8)客户最多的审计师是浙江天健会计师事务所,蓝田股份所在的农、林、牧、渔业(行业代码为A)客户最多的审计师为深圳华鹏会计师事务所。也就是说,无论从行业角度还是从审计师角度来看,上述两个会计师事务所在这两宗审计业务中都缺乏行业专长。
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[1]Clarke,R N SICsasDelineatorsofEconomicsMarkets[J]JournalofBusiness,1989,62(1):17-31
[2]Cullinan,C P EvidenceofNonBig6MarketSpecializationandPricingPowerinaNicheAssuranceServiceMarket[J]Auditing:AJournalofPracticeandTheory(Supplement),1998,17:47-57
[3]Deis,D J andG A GirouxDeterminantsofAuditQualityinthePublicSector[J]TheAccountingReview,1992,67(3):462-479
[4]Ettredge,M andR GreenbergDeterminantsofFeeCuttingonInitialAuditEngagements[J]JournalofAccountingRe search,1990,28(1):198-210
[5]Hogan,C E andD C JeterIndustrySpecializationbyAuditors[J]Auditing:AJournalofPracticeandTheory(Spring),1999,18(1):1-17
[6]Lys,T andR L WattsLawsuitsagainstAuditors[J]JournalofAccountingResearch(Supplement),1994,32:65-93
[7]O’Keefe,T B ,R D King,andK M GaverAuditFees,IndustrySpecialization,andCompliancewithGAASReportingStandards[J]Auditng:AJournalofPracticeandTheory(Fall),1994,13(2):41-45
引用本文
夏立军. 审计师行业专长与审计市场研究综述及启示[J]. 外国经济与管理, 2004, 26(7): 39–44.
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