Industry Specialization by Global Audit Firm Networks
Industry Specialization by Global Audit Firm Networks
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DOI：
10.2308/accr.2009.84.2.355
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发表时间：
2009-03-01
影响因子：
4.1
通讯作者：
Carson, Elizabeth
中科院分区：
文献类型：
--
作者：
Carson, Elizabeth
本研究探讨了全球审计事务所网络在审计服务市场中的作用。基本理论表明，使用网络结构有好处，使这些公司能够有效地扩展到全球审计市场，并发展全球行业专业化。我通过基于审计客户资产的市场份额指标确定全球和国家行业专业审计师，并使用2000年来自62个国家的15，583名客户和2004年来自60个国家的14，628名客户的大样本。我发现，在这两个时期，审计费溢价始终与全球专业审计师，无论这些审计公司是否是国家专家。
This study investigates the role of global audit firm networks in the market for audit services. Underlying theory suggests that there are benefits from the use of network structures, which enable these firms to expand efficiently into the global audit market and to develop global industry specializations. I identify global and national industry specialist auditors via market share metrics based on client assets audited, and use a large sample of 15,583 clients from 62 countries in 2000 and 14,628 clients from 60 countries in 2004. I find in both periods that audit fee premiums are consistently associated with global specialist auditors, irrespective of whether those audit firms are or are not national specialists.