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審計人員之產業專精與客戶租稅規避：中國實證研究
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industries is more than 20%, which means that some large audit firms have developed their
own industry expertise. For example, KPMG has about 50% market share in the Mining (B)
industry; Price Waterhouse Coopers has about 40% market share in IT (G) and 25% in
Table 4 Auditor Industry Expertise Based on Market Share
Industry
Code
Industry Name
2008
2009
Audit Firm Market Share Audit Firm Market Share
A
Agriculture, forestry,
livestock farming,
fishery
ShineWing
18.69% ShineWing
19.24%
B Mining
KPMG
52.78%
KPMG
51.02%
C0 Food & Beverage
ShineWing
16.25% ShineWing
15.02%
C1 Textiles & Apparel
Lixin
28.99%
Lixin
29.81%
C2
Timber &
Furnishings
Nanjing Lixin
55.13% Nanjing Lixin
54.70%
C3 Paper & Printing
DDT
26.09%
DDT
24.60%
C4 Petrochemicals
KPMG
18.67%
KPMG
16.99%
C5 Electronics
Guangdong
Dahua
30.25% BDO Dahua
25.66%
C6
Metals &
Non-metals
Ernst & Young
28.06% Ernst & Young
14.25%
C7 Machinery
Ernst & Young
15.89%
DDT
15.44%
C8 Pharmaceuticals
Pan-China
11.01% Pan-China
13.25%
C9 Other manufacturing
Shanghai
Zhonghua
43.50%
Shanghai
Zhonghua
42.67%
D Utilities
PwC
38.48%
PwC
36.55%
E Construction
DDT
41.62%
PwC
31.54%
F Transportation
PwC
17.20%
PwC
25.07%
G IT
PwC
46.02%
PwC
40.97%
H
Wholesale and retail
trade
Lixin
9.28% Pan-China
24.81%
J Real estate
KPMG
19.88%
KPMG
18.29%
K Social Services
Lixin
16.29%
RSM
14.24%
L
Communication and
Cultural Industry
Dahua
19.32% Pan-China
18.59%
M Comprehensive
Lixin
17.08%
Lixin
14.30%
Note: only reports the market share of audit firms with the highest industry market share.