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dc.contributor.advisor孙谦
dc.contributor.author墙伟
dc.date.accessioned2016-02-14T02:59:05Z
dc.date.available2016-02-14T02:59:05Z
dc.date.issued2010-07-09 11:27:57.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/28058
dc.description.abstract审计市场竞争(集中度)对审计费用和审计质量的影响受到各国政府关注。面对高度集中的审计市场,美国2002年颁布的SOX法案直接要求GAO主持这方面的研究。我国政府自事务所脱钩改制以来,大力推动会计师事务所合并重组从而提高审计市场集中度,改善审计质量。但是关于审计市场竞争对审计费用和审计质量影响的经验证据却很少。本文从理论上分析审计市场竞争与审计费用和审计质量的关系;并在行业和区域审计市场水平上,实证检验了这一关系。 首先,本文从规模经济、市场垄断力和事务所行业专长和品牌声誉三个角度理论分析审计市场竞争与审计费用的关系。规模经济导致的市场集中度提高将降低审计费用;而市场集中度提高形成的市场垄断力...
dc.description.abstractGovernments have been interested in the impact of audit market competition on audit pricing and audit quality. With higher audit market concentration, the USA government directed GAO to conduct a study on this issue in the SOX act. On the contrary, in order to improve audit quality, Chinese government has driven audit firms to merge into big ones to increase audit market concentration since 1998. ...
dc.language.isozh_CN
dc.relation.urihttp://210.34.4.28/opac/openlink.php?strText=24273&doctype=ALL&strSearchType=callno
dc.source.urihttp://210.34.4.13:8080/lunwen/detail.asp?serial=25995
dc.subject市场竞争
dc.subject审计费用
dc.subject审计质量
dc.subjectMarket Competition
dc.subjectAudit Fee
dc.subjectAudit Quality
dc.title审计市场竞争、审计费用和审计质量
dc.title.alternativeAudit Market Competition, Audit Pricing and Audit Quality
dc.typethesis
dc.date.replied2010-06-04
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院会计系_会计学
dc.description.note学号:17520071151085


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