| 我国会计师事务所产业专用性行为分析 |
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| 引用本文： | 胡波. 我国会计师事务所产业专用性行为分析[J]. 中华女子学院学报, 2009, 21(1): 113-118 |
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| 作者姓名： | 胡波 |
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| 作者单位： | 中华女子学院,管理学院,北京100101 |
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| 摘 要： | 会计师事务所的产业专用性行为是审计市场研究领域的重要议题。基于2001—2007年我国证券审计市场的相关数据,对会计师事务所产业专用性投资行为进行了研究。在总体上,国际＂四大＂未能充分发挥其产业专长,而在个别产业领域,国内本土会计师事务所已经逐渐显现产业专长。
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| 关 键 词： | 产业专长 产业专用性投资 市场份额 |
Analysis on Industrial Specialization Behavior of Accounting Firms in China Market |
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| HU Bo. Analysis on Industrial Specialization Behavior of Accounting Firms in China Market[J]. Journal of China Women's College(Social Sciences Edition), 2009, 21(1): 113-118 |
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| Authors: | HU Bo |
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| Affiliation: | HU Bo (School of Management, China Women＇ s University, Beijing 100101, China) |
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| Abstract: | Industrial specialization behavior of accounting finns is one of the most important issues in auditing study. According to the related data of 2001-2007 in auditing markes, this paper makes a study on industrial specialization investment of China＇s accounting firms. In general, the Big Four couldn＇ t give full play to their industrial specialty. However, some Chinese local accounting finns have gradually become prominent industrial specialty in this field. |
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| Keywords: | industrial specialization industrial specialization investment market share |
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