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    • 簡介:分類號一一UDC密級編號移髟多呈Z幺事專業(yè)學位論文題目和副題盤煎作者姓名指導教師姓名、學銜、職稱奎墮盛塾蕉申請學位工商管理碩士EMBA提交論文日期2∞S6授予學位單位和授予學位日期西安理工大學答辯委員會主席評閱人ABSTRACL_●●●●●___L__L一ILLII_|E目目S____自ETITLERESEARCHONCOMPETITIONSTRATEGYOFSHAANXIHUAXIACERTIFIEDPUBLICACCOUNTANTSPECIALTYMASTEROFBUSINESSADMINISTRATIONNAMESHIJINGSIGNATURE;U峙SUPERVISORPROFLISUICHENGSIGNATURE厶F幾撕∥ABSTRACTINTHEMOREANDMOREINTENSIVEACCOUNTANTOFFICEMARKETINCHINA,SHAANXIHUAXIACERTIFIEDPUBLICACCOUNTANTISFACINGMANYOPPORTUNITIESANDTHREATSTHECHANCEFORSHAANXIHUAXIACERTIFIEDPUBLICACCOUNTANTTOWINOUTRELIESONHOWTOSETUPASOUNDCOMPETITIONSTRATEGYAIMINGTOMAKEUSEOFTHESEOPPORTUNITIESWITHITSFAVORABLEADVANTAGESANDTOAVOIDRISKANDOVERCOMEITSDISADVANTAGESTHISPAPERINTENDSTOMAKEASYSTEMATICANALRSISOFSHAANXIHUAXIACERTIFIEDPUBFICACCOUNTANTWITHADISCUSSIONONSTRATEGICMANAGEMENTTHEORYITAIMSTOPROVIDEABASISFORSCIENTIFICMARKETINGPOLICYDECISIONANDTOOFFERANOPTIMALCOMPETITIONSTRATEGYWITHASSISTANCEOFMACROSCOPICANDMICROSCOPICQUAFITATIVEANDQUANTITATIVEDISCUSSIONTHEPAPERBEGINSWITHTHEPAPERMAKESANANATYSISANDCOMMENTONSHAANXIHUAXIACERTIFIEDPUBLICACCOUNTANT’SEXTERNALENVIRONMENTANDSTATESTHECHARACTERSOFACCOUNTANTANDTHETIDEOFDEVELOPINGBYANALYZINGITSSTATUSINCOMPETITIONESPECIALLYTHEMOSTLYCOMPETITORS,THEPAPERPOINTSOUTTHEOPPORTUNITIESANDTHREATSWHICHSHAANXIHUAXIACERTIFIEDPUBLICACCOUNTANTISFACINGITESTIMATESTHEOPPORTUNITIESANDTHREATSBYEXTERNALFACTOREVALUATIONMATRIXANDCOMESTOACONCLUSIONTHATSHAANXIHNAXIACERTIFIEDPUBLJCACCOUNTANTISCURRENTLYINANAHRACTIVEMARKETINTHESECONDTHEPAPERMAKESANANAIYSISONTHEINTERNALENVIRONMENTANDTHECORECOMPETITIVEFORCEBYAHPMETHODITESTIMATESTHEADVANTAGEANDDISADVANTAGEBYIXTERNALFACTOREVALUATIONMATRIXANDLEADSTOACONCLUSIONTHATSHAANXIHUAXIACERTIFIEDPUBLICACCOUNTANTISINTHELFH濰NTREEINTHEWHOLE,BUTTHEREISMUCHPLACEISTOBEOPTIMIZEDINTHETHIRDANANALYSISONTHECURRENTSITUATIONOFSHAANXIHUAXIACERTINEDPUBLICACCOUNTANTFROMASPEERSOFOPERATIONORIENTATION2
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      上傳時間:2024-03-03
      頁數(shù): 84
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    • 簡介:湖南大學碩士學位論文會計師事務所行業(yè)專業(yè)化經(jīng)營相關(guān)問題研究姓名宋丹兵申請學位級別碩士專業(yè)會計學指導教師劉桂良20051008叁生墮皇絲墮塹些主些些絲堡塑莖塑璧塑窒GENERALLYSPEAKING,PEOPLETHINKTHATACCOUNTINGFIRMS,WHICHCHOOSETHEDEVELOPINGSTRATEGYOFINTERNATIONALIZATIONANDSCALE,HAVESTRONGCOMPETENCEINTHEAUDITMARKETANDTHEFTAUDITQUALITYDESERVESRELYINGBUTRECENTLYEMERGINGAUDITFAILURECASESTRIGGEROURINTROSPECTIONABOUTAUDITQUALITYINFACT,ACCOUNTINGFINNSWILLOBTAININDUSTRYEXPERTISEIFTHEYCHOOSETHEDEVELOPINGSTRATEGYOFINDUSTRYSPECIALIZATIONWHICHISANADDITIONALSTRATEGYOFINTERNATIONALIZATIONANDSCALEANDINDUSTRYEXPERTISE,ASANIMPORTANTCOMPONENTPARTOFPROFESSIONALTECHNICALCAPABILITIES,ALSOHASAGREATINFLUENCEONAUDITQUALITYSO,ITHASSIGNIFICANTTHEORETICALANDREALISTICMEANINGSTOFEUDTHEWAYTOIMPROVEAUDITQUALITYANDSTRENGTHENACCOUNTINGFINNS’COMPETENCEFROMANOTHERVIEWTHROUGHTHERESEARCHONINDUSTRYSPECIALIZATIONOFACCOUNTINGFINNSFIRSTLY,ONTHEBASISOFAUDITTARGETSPECIALIZATIONANDAUDITOR’SINDUS仃YEXPERTISE,THISPAPERDEFINESTHEIMPLICATIONOFACCOUNTINGFINNS’INDUSTRYSPECIALIZATION,ANDANALYZESTHETHEORYBASISOFSPECIALIZATIONTHENITANALYZESTHEREASONOFINDUSTRYSPECIALIZATIONFROMAUDITCLIENTSSOCIETYANDECONOMYDEVELOPMENTANDTHEADJUSTMENTABOUTDEVELOPINGSTRATEGYOFACCOUNTINGFIRMS,ANDSTATESTHATNOTONLYCLIENTS,SOCIETYANDECONOMYDEVELOPMENTNEEDSINDUSTRYSPECIALIZATION,BUTITISALSOFORTHEACCOUNTINGFINNSSECONDLY,THISPAPERPROPOSESTHEMETHODANDCRITERIONABOUTTHEJUDGMENTOFAUDITTARGETSPECIALIZATION,AUDITOR’SINDUSTRYEXPERTISEANDACCOUNTINGFINNS’INDUSTRYSPECIALIZATIONRESPECTIVELYTHIRDLY,WITHRECALLINGTHELOCUSOFINDUSTRYSPECIALIZATIONINTHEFOREIGNLARGEACCOUNTINGFIRMS’MERGER,THISPAPERSTATESTHATTHECONCEPTSOFENCOURAGINGINDUSTRYSPECIALIZATIONISONEOFTHEREASONSFORTHEFOREIGNLARGEACCOUNTINGFINNS’MERGERANDTHEACCOUNTINGFIRMS’INDUSTRYSPECIALIZATIONHASRECEIVEDLARGEDEVELOPMENTINFOREIGNCOUNTRIES1ASTLY,THISPAPEREXAMINESTHEPERFORMANCEOFACCOUNTINGFIRMS’INDUSTRYSPECIALIZATIONINCHINATHATMEANSUSINGOURCRITERION,THISPAPERTESTSEMPIRICALLYTHEINFLUENCESOFOURCOUNTRY’SACCOUNTINGFIRMS’INDUSTRYSPECIALIZATIONONLISTCOMPANIES’EARNINGSMANAGEMENT,ANDDRAWSTHECONCLUSIONTHATACCOUNTINGFIRMS’INDUSTRYSPECIALIZATIONDOESN’TRESTRAINEARNINGSMANAGEMENTOFLISTCOMPANIESINOURCOUNTRYINADDITION,ONTHEBASISOFTHEREASONFOROURCONCLUSION,THISPAPERPUTSFORWARDSOMEPRINCIPLESANDSUGGESTIONSTOPROMOTEACCOUNTINGFIRMS’INDUSTRYSPECIALIZATIONINCHINAKEYWORDSACCOUNTINGFIRM;INDUSTRYSPECIALIZATION;DEMAND;EARNINGSMANAGEMENTII
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      上傳時間:2024-03-03
      頁數(shù): 71
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      ( 4 星級)
    • 簡介:南開大學學位論文版權(quán)使用授權(quán)書本人完全了解南開大學關(guān)于收集、保存、使用學位論文的規(guī)定,同意如下各項內(nèi)容按照學校要求提交學位論文的印刷本和電子版本;學校有權(quán)保存學位論文的印刷本和電子版,并采用影印、縮印、掃描、數(shù)字化或其它手段保存論文;學校有權(quán)提供目錄檢索以及提供本學位論文全文或者部分的閱覽服務;學校有權(quán)按有關(guān)規(guī)定向國家有關(guān)部門或者機構(gòu)送交論文的復印件和電子版;在不以贏利為目的的前提下,學校可以適當復制論文的部分或全部內(nèi)容用于學術(shù)活動。學位論文儲虢壺享季2晚稻年6月F乒日經(jīng)指導教師同意,本學位論文屬于保密,在年解密后適用本授權(quán)書。指導教師簽名學位論文作者簽名解密時間年月日各密級的最長保密年限及書寫格式規(guī)定如下摘要摘要獨立審計是市場經(jīng)濟運行配套機制的重要組成部分。會計師事務所提供的審計鑒證,不僅是市場中介的專業(yè)服務,而且是提高信息透明度,促進市場參與者之間達成交易的關(guān)鍵環(huán)節(jié)。獨立審計效用的發(fā)揮,不僅關(guān)系到注冊會計師行業(yè)自身的生存和發(fā)展,也對優(yōu)化經(jīng)濟資源配置狀況有著深刻影響。效率是衡量投入與產(chǎn)出的指標,其反映了經(jīng)濟體利用和配置各種資源投入、生產(chǎn)商品或提供服務的能力。作為市場經(jīng)濟中的獨立經(jīng)營實體,會計師事務所同樣面臨投入與產(chǎn)出的決策問題。與其他社會經(jīng)濟產(chǎn)業(yè)類似,會計師事務所效率反映了不同會計師事務所利用和配置審計資源,提供審計鑒證服務的能力。但是,審計活動所具有的經(jīng)濟性和社會性雙重屬性,使得會計師事務所的效率評價同時涉及數(shù)量和質(zhì)量的衡量。效率評價結(jié)果既反映了不同會計師事務所投入與產(chǎn)出的決策差異,也體現(xiàn)出市場對不同審計質(zhì)量的激勵作用。效率評價能夠讓監(jiān)管者和市場參與者從一個新的角度探索完善獨立審計制度,提升獨立審計績效的路徑。因此,研究會計師事務所效率問題具有重要的理論和現(xiàn)實意義。本文采用隨機前沿分析方法SFA,對我國會計師事務所20022004年間的效率狀況進行實證分析。在效率量度中,筆者選用了TRANSLOG成本函數(shù)模型,將收入總額作為會計師事務所產(chǎn)出指標替代變量,以理論最小成本作為效率前沿面,以各會計師事務所理論最小成本占實際成本的比例作為效率值。該效率值介于0到1之間,其越接近1,意味著實際成本越接近最小成本,在其他條件相同的條件下,審計資源的投入越少;反之,效率結(jié)果越低說明審計資源的投入越多。與通常的商品和服務不同,審計有正負兩種經(jīng)濟效果,只有高質(zhì)量審計才能增加社會經(jīng)濟價值,低質(zhì)量審計則可能會造成社會經(jīng)濟價值的減少。已有的研究表明,審計質(zhì)量是注冊會計師發(fā)現(xiàn)并報告被審計單位違規(guī)的聯(lián)合概率,其中發(fā)現(xiàn)違規(guī)行為的概率與審計資源投入成正比。相同條件下,增加發(fā)現(xiàn)違規(guī)行為的概率意味著提高了審計質(zhì)量,即審計質(zhì)量與審計資源投入成正比。而基于本文選定的效率量度模型和替代變量,既定收入產(chǎn)出下,樣本會計師事務所審計資源投入越多,其效率值越低,即樣本效率值與審計資源投入成反比。因此,本文量度的效率結(jié)果與審計質(zhì)量成反比關(guān)系,同等條件下,樣本會計師事務所
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      上傳時間:2024-03-03
      頁數(shù): 167
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    • 簡介:對外經(jīng)濟貿(mào)易大學碩士學位論文會計師事務所行業(yè)專長與審計質(zhì)量相關(guān)度研究姓名王敏申請學位級別碩士專業(yè)會計學指導教師張建平20070401ABSTRACTINDEPENDENTAUDITINGISONEOFTHEFUNDAMENTALSYSTEMSSERVINGTHECAPITALMARKETAUDITQUALITYISNOTONLYTHELIFELINEFORAUDITINGFIRMS,BUTALSOPLAYSASIGNIFICANTROLEINTHESOCIALECONOMICORDERLINESSAUDITQUALITYISACHIEVEDBYTWOKEYASPECTSTHEAUDITINGFIRMS’INDEPENDENTSTANDPOINT,ASWELLASTHEIRPROFESSIONALQUALIFICATIONSTHUS,AS姐INTEGRALPARTOFAUDITINGFIRMS’PROFESSIONALQUALIFICATIONS,INDUSTRYEXPERTISEISALSO硒IMPORTANTFACTORFACILITATINGAUDITQUALITYTHISPAPERANALYZESTHEPOSITIVEINFLUENCEOFAUDITINGFIRMS’INDUSTRYEXPERTISEONTHEIRAUDITQUALITYFOLLOWEDBYANEMPIRICALMODELTOEXAMINEIFTHEAUDITINGFIRMSPOSSESSINGINDUSTRYEXPERTISERESULTINHIGHAUDITQUALITYTHEINDUSTRIESTHISPAPERRESEARCHESARECONFINEDTOTHREEMANUFACTURINGONESMECHANICALAPPLIANCE,METALANDNONMETAL,PETROCHEMICALSTHISPAPERADOPTSANAPPROACHTHATTAKESINDUSTRYEXPERIENCEANDSPECIALIZEDINVESTMENTINTOACCOUNTTOMEASURETHEEXTENTOFAUDITINGFIRMS’INDUSTRYEXPERTISE,ANDUSESTHELEVELOFDISCRETIONARYACCRUALSASAPROXYFORAUDITQUALITYAFTERCONTROLLINGVARIABLESAFFECTINGDISCRETIONARYACCRUALSLIKECOMPANYSIZE,OPERATINGCONDITIONFINANCIALRISK,AUDITINGFIRMSIZE,ETCTHEPAPERF如DSTHATCLIENTSOFAUDITINGFIRMSTHATHAVERELATIVELYMOREINDUSTRYEXPERTISEHAVELOWERPOSITIVEDISCRETIONARYACCRUALSTHANCLIENTSOFTHOSEHAVINGLESSINDUSTRYEXPERTISE,WHILEINDUSTRYEXPERTISEISNOTASSOCIATEDWITHTHENEGATIVEDISCRETIONARYACCRUALSTHEFINDINGSINDICATETHATINDUSTRYEXPERTISEDOESBEABLETOFACILITATEAUDITQUALITYANDTHEIRRELEVANCEBETWEENINDUSTRYEXPERTISEANDNEGATIVEDISCRETIONARYACCRUALSREFLECTSTHEFACTTHATAUDITORSUSUALLYTAKEACOMPROMISINGACTIONUNDERTHEPRESSUREFROMTHEIRCLIENTSWHENTHEYAREEXPOSEDTOALOWRISKEVENTANDENVIRONMENTATLAST,WITHAVIEWTOTHEAUDITINGMARKETENVIRONMENTINOURCOUNTRYTHEPAPERANALYZESTHESIGNIFICANCEFORAUDITINGFIRMSTODEVELOPINDUSTRYEXPERTISEANDIMPROVETHEIRAUDITQUALITYASWELLASSOMEOBSTACLESTHATEXISTANDNEEDTOBEWIPEDOUTGRADUALLYINTHECOMINGFUTURE,ANDPRESENTSSOMESUGGESTIONSWITHREGARDTOIMPROVEMENTSINMARKETENVIRONMENTANDAUDITINGFIRMS’OPERATIONKEYWORDSINDUSTRYEXPERTISE,AUDITQUALITYCORRELATIVITYⅡ
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      上傳時間:2024-03-03
      頁數(shù): 53
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    • 簡介:北京工商大學碩士學位論文會計師事務所審計業(yè)務和管理咨詢服務的有效結(jié)合基于提升事務所競爭力的思考姓名王彥超申請學位級別碩士專業(yè)會計學指導教師趙保卿20060601會計師事務所審計業(yè)務和管理咨詢服務的有效結(jié)合關(guān)鍵詞審計業(yè)務;管理咨詢服務;有效結(jié)合;事務所競爭力Ⅱ
      下載積分: 5 賞幣
      上傳時間:2024-03-03
      頁數(shù): 76
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    • 簡介:的研究成果,均在文中以明確方式標明。本人依法享有和承擔由此論文產(chǎn)生的權(quán)利和責任。聲明人簽名掘夠沁乞年皇RGELL、保密仍,在二年解密后適用本授權(quán)書。2、不保密請在以上相應括號內(nèi)打“√“作者簽名功巹夠?qū)熀灻掌谟枺昶谙杖掌谀暝氯?
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