“四大”在中国A股证券审计市场的行为研究  

Research on the Big 4 Auditors' Behaviors in China's A-share Auditing Market

作　　者：温国山[1] 

机构地区：[1]上海财经大学会计学院,上海200439

出　　处：《财经论丛》2008年第4期83-90,共8页Collected Essays on Finance and Economics

摘　　要："四大"在全球资本市场中扮演着重要的角色,很多学者直接将"四大"作为高质量审计的代名词。本文对"四大"于2003至2006年期间在中国A股证券审计市场的行为进行了研究,研究发现:"四大"的市场占有率逐年提高,同时各成员所之间也存在着激烈的竞争,较之"非四大",其选择的客户的规模大、财务质量高、ST(或*ST)客户比例低,另外,"四大"的独立性强,在相关行业已培育了显著的行业专长,能够提供高质量的审计服务,同时收取较低比率的审计费用。The big 4 auditors play an important role in global capital market, many researchers use the big 4 auditors as the surrogate of high level audit quality directly. The paper explores the behaviors of the big 4 auditors in China＇s A-share auditing market from 2003 to 2006. It finds that, compared with domestic auditors, the big 4 auditors＇ market share increases year by year, and at the same time, they compete with each other fiercely. Their clients are bigger, healthier, and the rate of ST （or ＊ ST） clients is lower. The big 4 auditors are more independent, have specialization in several industries, supply high quality audit service, and charge a lower rate of audit fees.

关 键 词：“四大” 独立性 行业专长 审计质量 审计收费 

分 类 号：F239[经济管理—会计学]