中文摘要：

理论研究表明会计师事务所倾向于把规模经济性带来的利益传递一部分给客户公司以维持客户资源或吸引新的客户资源。本文考察会计师事务所行业专长和声誉对其规模经济性传递效应的影响。使用中国上市公司2001--2011年区域层面数据进行考察，研究结果表明：具有行业专长的会计师事务所表现出更强的规模经济性传递效应；国际“四大”会计师事务所表现出更强的规模经济性传递效应。进一步测试的结果表明，行业专长和声誉对规模经济性传递效应的影响表现出显著的增量效应。本文研究结论对理解竞争性的中国审计市场中会计师事务所的审计定价行为具有意义。

英文摘要：

The extant literature suggests that auditors will pass on some benefits of scale economies to clients in or- der to maintain market share. Using a sample of China＇s listed firms from 2001 to 2011, we examine the impacts of auditor industry specialization and reputation on the pass-through effects of economies of scale. The empirical re- sults indicate that auditor industry specialization and reputation can enhance the pass-through effects of economies of scale, respectively. Additional tests show a strong negative effect of economies of scale only with industry specialization and good reputation. This evidence has an important implication mies of scale in auditor pricing in the audit market of China. for clients of auditors for the role of econo-