区域性会计师事务所行为研究——来自中国市场的经验证据
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引用本文:饶茜,刘斌,陈建凯.区域性会计师事务所行为研究——来自中国市场的经验证据[J].财经理论与实践,2011,(4):86-90
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作者单位
饶茜,刘斌,陈建凯 (1.重庆大学 经济与工商管理学院重庆400030
2.厦门大学 管理学院福建 厦门361005) 
中文摘要:利用2007~2009年沪深两市上市公司样本,以国内“十大”为比较对象,对区域性事务所的行为进行研究。结果发现,相对于国内“十大”,区域性事务所提供了更高质量的审计服务。经验证据表明,在脱钩改制以后,随着审计环境的变化,区域事务所重塑了自身的独立性,并且利用自身的地域优势,形成了地域专门化竞争能力。
中文关键词:区域性事务所  地域专门化  事务所行为
 
The Behaviors of Local Certified Public Accountants: Evidence from the Chinese Market
Abstract:Comparative study of the local Certified Public Accountants with those of top 10 in China has been done by data of listed companies from 2007 to 2009. The results show that the locals provide audit service with higher quality. It indicates that the local Certified Public Accountants taking their regional advantages have formed their unique competitive edge. The research is useful for authorities to regulate the audit market and Certified Public Accountants.
keywords:The local Certified Public Accountants  Regional specialization  Behaviors
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