摘要
本文以我国A股上市公司为样本,探讨政治关联、事务所规模与审计质量的关系。研究发现,事务所规模与其审计质量正相关,即规模更大的事务所具有较高的审计质量;政治关联作为我国资本市场上市公司的普遍现象对审计行为具有显著负面影响,有政治关联的上市公司更倾向于选择小规模(非"十大")事务所,无政治关联的上市公司则更倾向于选择大所("十大");具有政治关联的上市公司获得"非标"审计意见的概率低于无政治关联上市公司。
This paper takes the A shares of listed companies as sample, explores the political association, firm size and audit quality. And the findings are： firm size and its audit quality are positively related, larger firms have higher audit quality ; As a universal phenomenon in China＇s capital market, political association has a significant negative influence on the audit behavior, those political connected firms are more likely to choose the small scale audit firms （non -top 10） , and those non -political connected firms tend to choose the larger audit firm （ top 10） ; The probability of getting ＂non - standard＂ audit opinions of connected firms is lower than that of non - political connected listed companies.
出处
《新疆财经》
2012年第5期25-31,共7页
Finance & Economics of Xinjiang
基金
教育部人文社会科学研究项目"代理冲突及其制度渊源
事务所规模与审计质量"(10YJC790279)
石河子大学高层次人才专项(RCSX201101)
关键词
政治关联
事务所规模
审计质量
上市公司
Political Connection
Firm Size
Audit Quality
Listed Companies
