ngµç×ÓÓÎÏ·ÐÂÎÅÍøÑ¶£¨Í¨Ñ¶Ô±ÕÅÅô¶«£©Éó¼ÆÊг¡¾ºÕùÓëÉó¼ÆÖÊÁ¿µÄ¹ØÏµÒ»Ö±ÒÔÀ´¶¼Î´Óж¨ÂÛ¡£¡£¡£Ò»·½Ã棬£¬£¬Êг¡¾¼ÃµÄ¾µä¿´·¨ÒÔΪ£¬£¬£¬ÃãÀøÊг¡¾ºÕùÓÐÖúÓÚ¼¤Àø¹©Ó¦·½Ìá¸ß²úÆ·ÖÊÁ¿¡£¡£¡£Éó¼ÆÊг¡Ò²²»¹ýÈçÊÇ£¬£¬£¬ÔöÌíÊг¡ÉÏµÄ»á¼ÆÊ¦ÊÂÎñËùÊýÄ¿¡¢ÃãÀøÊÂÎñËùÖ®¼äµÄ¾ºÕù£¬£¬£¬¶ÔÌá¸ßÉ󼯷þÎñÖÊÁ¿»áÓÐÖúÒæ¡£¡£¡£ÁíÒ»·½Ã棬£¬£¬É󼯷þÎñÓÐÆäÌØÊâÐÔ£¬£¬£¬Éó¼Æ¿Í»§¸¶·ÑÔ¼ÇëÊÂÎñËù³ö¾ß±¨¸æ£¬£¬£¬¶ø±¨¸æµÄÊÜÖÚÖ÷ÒªÊÇÆäËûÀûÒæÏà¹Ø·½¡£¡£¡£Õâ¾ÍÒªÇóÊÂÎñËù¼áÊØ×ÔÁ¦ÐÔÒªÇ󣬣¬£¬Æ½ºâÉó¼Æ¿Í»§ºÍ±¨¸æÊ¹ÓÃÕßÖ®¼äµÄËßÇó³åÍ»¡£¡£¡£Ì«¹ýµÄÊг¡¾ºÕùѹÁ¦£¬£¬£¬¿ÉÄÜ»áÆÈʹÊÂÎñËùÏò¿Í»§×ö³ö¸ü¶àµÄÍ×кÍÈò½£¬£¬£¬´Ó¶ø½µµÍÉó¼ÆÖÊÁ¿¡£¡£¡£
ÔÚÖйú֤ȯÊг¡×¢²áÖÆË¢ÐÂÅä¾°Ï£¬£¬£¬ÔõÑùʩչ»á¼ÆÊ¦ÊÂÎñËùÕâÒ»Ö÷ÒªÖнé»ú¹¹ÔÚÌá¸ßÉÏÊй«Ë¾ÖÊÁ¿·½ÃæµÄ×÷Óã¿ÊÇ·ñÓ¦ÃãÀø»á¼ÆÊ¦ÊÂÎñËùÖ®¼äÏ໥¾ºÕù£¿Éó¼ÆÊг¡¾ºÕù¼Ó¾çÓÖÔõÑùÓ°ÏìÉ󼯷þÎñÖÊÁ¿£¿ÕâÒ»î¿ÏµÄÑÌâØ½´ýÑо¿Ö§³Ö¡£¡£¡£
»ùÓÚÖйúÇé¾³£¬£¬£¬ngµç×ÓÓÎÏ·ÖÎÀíѧԺÕÅÅô¶«ÖúÀí½ÌÊÚÓëÀ´×ÔÂéÊ¡Àí¹¤Ñ§Ôº£¨MIT£©ºÍÏÃÃÅ´óѧµÄÏàÖúÕßÉîÈëÑо¿ÁËÉó¼ÆÊг¡¾ºÕùÓëÉó¼ÆÖÊÁ¿Ö®¼äµÄ¹ØÏµ¡£¡£¡£Ñо¿·¢Ã÷£¬£¬£¬µ±»á¼ÆÊ¦ÊÂÎñËùÓëÉó¼Æ¿Í»§Ö®¼äµÄ²îÂÃʱ¼äÒò³ÇÊм俪ͨ¸ßÌú¶ø´ó·ùËõ¼õºó£¬£¬£¬»á¼ÆÊ¦ÊÂÎñËùÖ®¼äµÄ¾ºÕù¼Ó¾ç£¬£¬£¬´Ó¶øµ¼ÖÂÉó¼ÆÖÊÁ¿Ï½µ£¬£¬£¬ÌåÏÖΪÉó¼Æ¿Í»§Î¥·´»á¼Æ×¼ÔòµÄ¸ÅÂÊÔöÌí4.5%¡¢»ñµÃ·Ç±êÒâ¼ûµÄ¸ÅÂʽµµÍ1.7%¡¢ÊÂÎñËùʵÑéµÄÉ󼯵÷½âïÔÌ1.6%¡£¡£¡£ÕâÒ»¹ØÏµÔÚ¸ßÌú¿ªÍ¨¸øÊÂÎñËù´øÀ´¸ü´ó¾ºÕùѹÁ¦Ê±¸üΪÏÔÖø£¬£¬£¬¶øÔÚ¿Í»§¶ÔÉó¼ÆÖÊÁ¿ÒªÇó½Ï¸ßʱ»á±»Ï÷Èõ¡£¡£¡£

¿ËÈÕ£¬£¬£¬¸ÃÑо¿Ð§¹û¡°The Dark Side of Audit Market Competition¡±ÔÚÏß¿¯·¢ÓÚ¹ú¼Ê¶¥¼â»á¼ÆÑ§ÆÚ¿¯Journal of Accounting and Economics¡£¡£¡£¾ÝϤ£¬£¬£¬Journal of Accounting and EconomicsÊÇ»á¼ÆÁìÓò¹«ÈϵÄÈý´ó¶¥¼¶¿¯ÎïÖ®Ò»£¬£¬£¬Ò²ÊÇUTD 24ÆÚ¿¯Ö®Ò»£¬£¬£¬ÔÚÖÎÀíѧ½çÏíÓм«¸ßµÄѧÊõÉùÓþ¡£¡£¡£¸ÃÑо¿Ð§¹ûÊÇngµç×ÓÓÎÏ·ÖÎÀíѧԺ¸ßˮƽ¹ú¼ÊÏàÖúºÍ¸ßÖÊÁ¿¿ÆÑÐЧ¹ûµÄÖ÷ÒªÌåÏÖ¡£¡£¡£ÕÅÅô¶«ÖúÀí½ÌÊÚΪ±¾ÂÛÎĵÄͨѶ×÷Õߣ¬£¬£¬¸ÃÑо¿»ñµÃ¹ú¼Ò×ÔÈ»¿ÆÑ§»ù½ðÖØ´óÏîÄ¿¡°»á¼Æ¡¢Éó¼Æ¶ÔÆóҵı»®ÖÎÀíÓëºê¹Û¾¼Ã¿ªÕ¹µÄÓ°ÏìÑо¿¡±£¨71790603£©µÄÖ§³Ö¡£¡£¡£
ÂÛÎÄÁ´½Ó£ºhttps://www.sciencedirect.com/science/article/abs/pii/S016541012200043X?v=s5