IPO遴选管制下审计师地缘关系与IPO机会  

Auditors' Geographical Relations and IPO Opportunity under IPO Regulation

作　　者：祝传玲[1] 章铁生[1] 徐德信[1] 

机构地区：[1]安徽工业大学管理学院,安徽马鞍山243032

出　　处：《安徽工业大学学报（自然科学版）》2013年第1期101-105,共5页Journal of Anhui University of Technology（Natural Science）

基　　金：国家社科基金项目(10CJL022;11BJL019);安徽省社科规划项目(AHSK11-12D71);安徽省高校人文社科重点研究基地重点项目(2011sk730zd);安徽工业大学研究生创新研究基金(2011045)

摘　　要：以我国2007—2009年IPO申请公司为样本,研究IPO遴选管制背景下的审计师地缘关系对IPO机会的影响。研究发现,由于IPO遴选管制,在金融危机背景下,聘请当地事务所的IPO申请公司其IPO申请通过发审委审核的可能性显著大于聘请异地事务所的IPO公司,审计师地缘关系对企业IPO机会产生重要影响。Taking Chinese companies applied for IPO during 2007 to 2009 as the sample, auditors＇ geographical relationship and IPO opportunity under IPO regulation has been studied. Under the background of the financial crisis, compared to adopting auditor in other districts, IPO application is easier to pass the selection regulation when a local auditor is employed due to existing IPO regulation. The research findings indicate auditors＇ geographical relationship has significant impact on corporate IPO opportunity.

关 键 词：IPO遴选管制 审计师 地缘关系 IPO机会 

分 类 号：F23[经济管理—会计学]