公司特征、审计需求与区域性事务所选择影响因素的实证研究  

Company Characters,Audit Demand and Factors Driving Local Accounting Firm Selection

作　　者：陈建凯[1] 陈汉文[1] 

机构地区：[1]厦门大学管理学院,福建厦门361005

出　　处：《财经理论与实践》2009年第5期62-66,共5页The Theory and Practice of Finance and Economics

基　　金：国家自然科学基金(70672101);国家社会科学基金(07BJY027)

摘　　要：高质量审计度量存在争议①,以区域性事务所作为低质量审计的代理变量②检验低质量审计需求的公司特征,结果表明,公司规模、公司所处地域经济水平以及公司是否有发行外资股与区域性事务所选择负相关,公司负债水平与区域性事务所选择正相关,第一大股东持股比例与区域性事务所选择呈倒"U"型关系,而股权制衡可以在一定程度上制约"一股独大"公司选择区域性事务所。Due to the disagreement on high quality audit, this paper tests the characters of listed companies with low quality audit demand based on the assumption that local accounting firms offer low quality audit. The empirical result shows that the size of companies, the level of local economy and the existence of foreign stocks are negatively related to the probability of choosing local accounting firms, while liability is positively related to the probability of choosing local accounting firms. It is also shown that the shape of relationship between the shareholding ratio of the largest shareholder and the probability of choosing the local accounting firms is an up - down ＂U＂, and the balance of equity can restrict a company with single big holder to choose local accounting firm as auditing agency.

关 键 词：审计需求 审计师选择 区域性事务所 

分 类 号：F239.4[经济管理—会计学]