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《審計(jì)師行業(yè)專長(zhǎng)與審計(jì)收費(fèi)關(guān)系的實(shí)證研究》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在教育資源-天天文庫(kù)。
1、AbstractSincet11e1990s,bi96haVecompletedindustryservicelinesreorganizationa11dfocusedonthedeVel叩mentofindustryexpertisewhilelocalaccountingfirmsalsohaVecomet0understalldthesignificantroleofauditorindustryspecializationafterthreemergerwaves．HoweVer，wh
2、etherthedeVelopmentofauditorindustryspecializationcouldbeabletomeetcustomerS’demalldfordifferentiatedauditproductandtoobtmnauditfeepremi啪sshouldbedependedonempi“caltest·Theempiricalresearchontherelationshipofauditorindustrv恥cjaJizatlonandaudit佗esinth
3、ispaperwouldenrichtheconclusionsofauditorindus仃Vspecialization．ItishoPedthatthestudywillbebenefitforlocalaccountingfinllsjnChinatointernationalandspecializedpath．Firstly,this腳erreViewedtherelevantresearchresultsathomeandabroadandfoundtnattherehaVenot
4、yetbeenformedaconsensusinauditareasabouttherelationshipofaudlto¨nduStryspecializationandauditfees．Theresultsshowedthatauditorindustrvspecializationandauditfeeshavenorelationship，positivecorrelationornegativecorrelation．jneInconsistentconclusionsaredi
5、rectlyrelatedtothestudywithauditorindustn，speclallzatlonmeans0fmeasurement，scopeofstudyandthetypeofhadust巧．Inaddition．touseagencytheory，informationtheory，insurancetheoryasthetheoreticalbasisforem咖cal繃a螄s，selectmgthe2008·2010ShanghaiandShenzhenA-share
6、listedcompaniesinChinawithall4629samples，usingtwoauditorindustryspecializationmeanSofmeasurememandtneuSeofvirtualvariableformisthatthecustomerrevenuecalculatedonthebasisoftheanthmetlcsquarerootoftheauditorinaspecificindustry，industry-SpecificmarketSh
7、are(IMS)1O％ormoreandtheindustryportfolioshares(IPS)rankedt}letopthreeandrefIer幻Neal觚dRjley(2004)whoproposedweightedmarketsharemethod(WMS)that、vithcuStomerreVenuecalcmatedonthebasisofthearithmeticsquarerootoftheWeightedspecific肌ditorm破e‘Share(WMS)；Emp
8、iricalmodelusedSimunic(1980)whoproposedtheauditpncmgmodel,usingExcel2003sot氣warefordatasortingandfiltering，theoutputdatausingstatlStlcalsoR、vareSPSS17·0toresearchontherelationshipofauditorindustryspecializationand8udltfees．Theempiricalresultsturnsout
