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¡¡¡¡
¡¡¡¡CPA Firms¬ð Industry Specialized Investment and Its Auditing Pricing:
¡¡¡¡From the Perspective of china¬ðs Auditing Market for Initial
¡¡¡¡Public Offering and Listing Stacks
¡¡¡¡LI Shuangª¬ª©1ªª, LI Xiaoª¬ª©1ªª, ZHANG Yaozhongª¬ª©2ªª, SUN Naª¬ª©3ªª
¡¡¡¡(1. School of Accounting, Central University of Finance and Economics, BEIjing 100081, China;
¡¡¡¡2. School of International Auditing, Nanjing 210029, China;
¡¡¡¡3. Beijing Purple Light Measurement and Control Limited Company, Beijing 100084, China)ª¥
¡¡¡¡Abstract: By examining the model of related auditing data on China¬ðs initial public offering and listing stocks from 2001 to 2009, we find in the auditing of these shares, auditors of specialization acquire premiums of auditing fees through the competitive strategy of difference and make super profits. Thus we conclude that specialization can be an effective and competitive strategy.
¡¡¡¡Key Words: auditing market of initial public offering and listing stocks; auditing pricing; CPA firms¬ð industry specialization; auditing fees premium

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