董事会特征与会计师事务所的选择——来自中国证券市场的经验证据被引量：13

Board Characteristics and Auditor Selection: Evidence From China Stock Market

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摘要本文利用2002—2004年中国上市公司及其主审会计师事务所作为研究样本,检验董事会特征对公司选择会计师事务所类型的影响。在控制了上市公司的规模、行业、经营业绩和财务杠杆等因素的影响后,研究发现,设立了审计委员会的上市公司更加倾向于选择“国际四大”会计师事务所,同时证明了董事会受大股东控制对于选择“国际四大”所的概率具有显著影响。 By using the sample of China＇s A-share listed companies and their auditors from 2002 to 2004, we test the effects of board characteristics on auditor selection. After controlling factors of companies＇ size, industry, performance and financial leverage, the author finds companies with audit committee have more probability to hire ＂Big 4＂ as their auditors, and large shareholders controlling the board have significant effect on selecting ＂Big 4＂ auditors.

作者毛丽娟

机构地区厦门大学会计系

出处《审计与经济研究》北大核心 2007年第1期63-69,共7页 Journal of Audit & Economics

基金国家社科基金项目"公司治理全球趋同研究"(06BJY058)

关键词董事会特征事务所类型委托代理理论 board characteristics auditor type principal-agent theory

分类号 F279.23 [经济管理—企业管理]

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