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臺大管理論叢
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Transportation (F); and Lixin has about 30% market share in Textiles & Apparel (C1).
However, this study also noticed that the global Big 4 are industry experts in about half of all
21 industries, while only a few local Chinese audit firms have developed industry expertise
based on market share.
2010
2011
2012
Audit Firm Market Share Audit Firm Market Share Audit Firm Market Share
ShineWing
17.75% ShineWing
19.92%
Dahua
19.33%
KPMG
51.09% KPMG
50.06%
KPMG
82.24%
ShineWing
14.86% Sichuan Huaxin 25.29% Sichuan Huaxin 24.81%
Lixin
27.54%
Lixin
30.15%
Lixin
35.07%
Nanjing Lixin
43.55%
Guangdong
Zhengzhong
22.97%
Lixin
46.71%
RSM
37.84%
RSM
34.56%
RSM
32.37%
KPMG
16.06% KPMG
14.23%
Lixin
11.32%
BDO Dahua
21.62% Dahua
20.81%
Dahua
21.87%
RSM
11.90%
Lixin
10.67%
DDT
15.25%
DDT
18.18%
DDT
21.67%
DDT
26.04%
Lixin
15.85%
Lixin
21.07% Ernst & Young
20.12%
Shanghai
Zhonghua
42.47% Ernst & Young 46.09%
Shanghai
Zhonghua
22.61%
PwC
34.81%
PwC
36.27%
KPMG
28.71%
DDT
48.93%
DDT
41.43% Zhongshen Yatai
21.60%
PwC
28.35%
PwC
27.88%
PwC
21.42%
PwC
33.28%
PwC
34.83%
PwC
36.73%
Pan-China
26.37% Dahua
22.12%
Dahua
20.52%
KPMG
14.57% KPMG
17.26%
KPMG
19.39%
Dahua
32.20%
Daxin
28.93% Union Power
23.32%
Pan-China
18.32%
Lixin
20.49% ShineWing
14.70%
Lixin
26.83%
RSM
16.13%
Lixin
26.77%