产业专用化行为及其激励研究——来自中国证券审计市场的检验  

The Study on Audit Firm Industry Specialization and Incentives for Industry Expertise

作　　者：李眺[1] 

机构地区：[1]上海财经大学国际工商管理学院,上海200433

出　　处：《产业经济研究》2010年第2期37-45,共9页Industrial Economics Research

基　　金：国家自然科学基金青年项目<审计质量的保障机制研究:一个产业组织的视角>(项目编号:70503018)的阶段性成果

摘　　要：本文从产业组织的视角,研究了中国证券审计市场上会计师事务所的产业专用化行为及其投资激励。我们发现,仅仅在5个二位数行业代码的产业中,一些事务所具有产业专用化行为和行业专家才能。进一步对产业专用化行为的激励研究表明,那些具有行业专家才能的行业领导者通过产业专用化行为实行了差异化的市场策略,收取了更高的审计费溢价。但是非行业领导者通过产业专用化行为实现了规模经济,并将这种成本节约与客户分享以提高其市场份额。因此,会计师事务所的产业专用化行为的激励取决于其实施的市场策略。This paper investigates the audit firm industry specialization and incentives for industry expertise in Chinese security audit market from the perspectives of industry organization. The results show only in five industries, we find some audit firms have industry specialization. Those leaders achieve higher priced differentiated audits based on industry specialization. However non-leaders with industry specialization achieve scale economy and reduce the price to improve the market share. Therefore the incentives for industry expertise depend on the market strategy which the audit firms take.

关 键 词：产业专用化行为 行业专家才能 产品差异化 

分 类 号：F062.9[经济管理—政治经济学]