摘要
审计师选择一直都是审计学术界和实务界共同关注的重要问题。通过研究IPO公司的承销商声誉对审计师选择的影响,并且进一步探讨审计独立性的提高是否会影响承销商声誉与审计师选择之间的关系,以及这些影响在国有企业和非国有企业是否存在差异。研究结果表明,IPO公司的承销商声誉越高,越倾向于选择代表高审计质量的"十大"审计师,国有企业的承销商声誉越高,越倾向于选择代表高审计质量的"十大"审计师,非国有企业的承销商声誉与审计师选择之间没有显著的相关性;审计独立性的提高,既削弱了承销商声誉与高质量审计师之间的正相关关系,也削弱了国有企业的承销商声誉与高质量审计师之间的正相关关系,但没有对非国有企业的承销商声誉与审计师选择之间的关系产生影响。研究结论可以为政府监管部门、企业管理者以及投资者提供决策依据。
Auditor choice is one of the most important issues in the field of auditing,accounting and economics.This paper examined the effects of underwriter reputation on auditor choice and the impact of improved auditor independence on the relationship between underwriter reputation and auditor choice of IPO companies,still,these effects in the state-owned enterprises and non-state-owned enterprises whether it would be different.It shows that the higher underwriter reputation,the more tendency to choose the top-10 auditors which represent the high audit quality,and this conclusion can be established in the state-owned enterprises but not in the state-owned enterprises.Especially,improved auditor independence weakens the positive correlation between underwriter reputation and auditor choice,and also this conclusion is the same.More importantly,the conclusion has implications for government regulators,managers and investors' decisions.
出处
《审计与经济研究》
CSSCI
北大核心
2012年第6期33-41,共9页
Journal of Audit & Economics
基金
教育部人文社科基金项目(09YJA790195)
