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低价揽客研究综述及启示

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摘要 注册会计师行业的低价揽客行为一直是研究的一个热点问题,研究低价揽客可以让我们深入了解审计市场。与西方国家相比,我国对低价揽客的研究起步较晚。本文对国内外有关低价揽客的研究文献进行了回顾和总结,指出了目前理论研究和实证研究结论是存在分歧的,然后总结这些研究结论带来的启示,指出了未来该领域的研究方向。
出处 《商业会计》 2013年第19期24-26,共3页 Commercial Accounting
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