审计师行业专长、产品市场竞争与财务重述——来自中国证券市场的经验证据
Auditor Industry Expertise, Product Market Competition and Financial Restatement——Empirical Evidence from China's Stock Market

以2007~2012年我国A股上市公司为样本，对审计师行业专长与财务重述的关系，以及产品市场竞争程度对两者关系的影响进行实证研究。结果表明：审计师行业专长有助于降低财务重述发生的概率；产品市场竞争则削弱了审计师行业专长对财务重述行为的抑制作用。
The paper takes China's A shares listed Corporation in 2007-2012 as the sample， making an empirical research of the relationship between auditor industry expertise and financial restatement, and the influence of product market competition on them. The results show that: auditor industry expertise and financial restatements are negatively correlated;and product market competition will weaken the influence of auditor industry expertise on financial restatement.