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行业专门化经营是会计师事务所产品差异化的策略之一。理论上,行业专门化经营会在提高会计师事务所审计质量的同时,使采取行业专门化经营战略的会计师事务所获得审计溢价。对我国2006～2008年A股审计市场数据进行统计分析和实证检验结果表明,以事务所在某行业内的市场占有率来衡量,我国会计师事务所的行业专门化经营水平很低,采取行业专门化经营战略的会计师事务所没有因此而获得审计溢价。
Industry specialized management is one of the accounting firm’s product differentiation strategy. In theory, the specialization of the industry will improve the auditing quality of accounting firms and at the same time enable the accounting firms that adopt the specialized business strategies of the industry to obtain an audit premium. The statistical analysis and empirical test on the data of the A-share audit in China from 2006 to 2008 show that the professionalization of the accounting firms in our country is very low as measured by the market share of a firm in an industry, The accounting firm that does not have a business strategy has not been given an audit premium.