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会计师事务所行业专门化发展的内在机理与外在效应
Authors
梅雨
谢盛纹
Publication date
1 January 2011
Publisher
Abstract
会计师事务所的做大做强已是注册会计师行业耳熟能详的话题,但对会计师事务所如何做大做强仍存在争议。本文以行业专门化为视角对此问题予以剖析,认为行业专门化是会计师事务所做大做强的基础。认为由知识和信息的溢出带来的内生报酬递增是会计师事务所发展行业专门化的内在机理,并从会计师事务所、注册会计师行业及其国际化三个方面阐述了会计师事务所发展行业专门化的外在效应。教育部人文社科青年基金项目“独立审计对公司代理成本的作用研究”(项目编号:10YJC790300);江西省社会科学“十一五”(2010年)规划项目“治理环境、注册会计师行业专门化与管理层代理成本”(项目编号:10YJ78)的阶段性成
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Last time updated on 16/06/2016