审计师行业专长与审计收费关系的实证研究

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2、etherthedeVelopmentofauditorindustryspecializationcouldbeabletomeetcustomerS’demalldfordifferentiatedauditproductandtoobtmnauditfeepremi啪sshouldbedependedonempi“caltest·Theempiricalresearchontherelationshipofauditorindustrv耻cjaJizatlonandaudit佗esinth

3、ispaperwouldenrichtheconclusionsofauditorindus仃Vspecialization．ItishoPedthatthestudywillbebenefitforlocalaccountingfinllsjnChinatointernationalandspecializedpath．Firstly,this脚erreViewedtherelevantresearchresultsathomeandabroadandfoundtnattherehaVenot

4、yetbeenformedaconsensusinauditareasabouttherelationshipofaudlto¨nduStryspecializationandauditfees．Theresultsshowedthatauditorindustrvspecializationandauditfeeshavenorelationship，positivecorrelationornegativecorrelation．jneInconsistentconclusionsaredi

5、rectlyrelatedtothestudywithauditorindustn，speclallzatlonmeans0fmeasurement，scopeofstudyandthetypeofhadust巧．Inaddition．touseagencytheory，informationtheory，insurancetheoryasthetheoreticalbasisforem咖cal绷a蛳s，selectmgthe2008·2010ShanghaiandShenzhenA-share

6、listedcompaniesinChinawithall4629samples，usingtwoauditorindustryspecializationmeanSofmeasurememandtneuSeofvirtualvariableformisthatthecustomerrevenuecalculatedonthebasisoftheanthmetlcsquarerootoftheauditorinaspecificindustry，industry-SpecificmarketSh

7、are(IMS)1O％ormoreandtheindustryportfolioshares(IPS)rankedt}letopthreeandrefIer幻Neal觚dRjley(2004)whoproposedweightedmarketsharemethod(WMS)that、vithcuStomerreVenuecalcmatedonthebasisofthearithmeticsquarerootoftheWeightedspecific肌ditorm破e‘Share(WMS)；Emp

8、iricalmodelusedSimunic(1980)whoproposedtheauditpncmgmodel,usingExcel2003sot气warefordatasortingandfiltering，theoutputdatausingstatlStlcalsoR、vareSPSS17·0toresearchontherelationshipofauditorindustryspecializationand8udltfees．Theempiricalresultsturnsout