会计师事务所合并的动因与经济后果：一个文献综述  

Accounting Firm Merger's Incentives and Outcomes:a Literature Review

作　　者：李明辉[1] 刘笑霞[2] 

机构地区：[1]南京大学商学院/中国审计研究中心,邮政编码210093 [2]河海大学商学院

出　　处：《审计研究》2010年第5期61-67,共7页Auditing Research

基　　金：国家自然科学基金项目“中国会计师事务所合并的经济后果研究”(71072043)资助

摘　　要：会计师事务所合并将会扩大事务所的规模,并将对整个审计市场、客户以及事务所自身产生影响。国外及我国港台地区学者已从审计市场集中度、客户股价的反应、审计效率、审计定价、审计质量等多个角度对事务所合并的经济后果进行了研究。就我国大陆而言,从事务所合并的动因来看,行政力量驱动要超过单纯的市场化动机,这决定了我国会计师事务所合并的后果可能与其他国家或地区有所不同。然而,目前我国大陆关于事务所合并后果的实证研究尚很缺乏。未来应当立足于我国特有的制度背景,尤其是要考虑我国会计师事务所合并的特殊动因,研究事务所合并对审计市场、相关事务所以及上市公司的影响。Accounting firm merger would not only increase the scale of involved firms, but also have significant influences on the whole audit market, client companies and the accounting finns themselves. Overseas scholars have explored the incentives and the outcomes of accounting firm merger from different perspectives. In China, to a great extent, accounting firm mergers are drove by administrative power of government which is significantly different from overseas, accordingly, the outcomes of accounting firm merger may be different from other countries and regions. By now, however, there＇s severe lack of the researches about the incentives and outcomes of accounting firm mergers. Chinese scholars should fill the gaps.

关 键 词：会计师事务所 合并 规模 动因 经济后果 

分 类 号：F233[经济管理—会计学]