摘要
民营上市公司实际控制人的政治身份对公司的经营活动以及审计师选择决策具有重要的影响。以2006年—2009年在深圳和上海证券交易所上市的民营企业为样本、实证检验了实际控制人的政治身份与审计师选择之间的关系后发现,实际控制人具有政治身份的民营上市公司更倾向于选择"十大"会计师事务所进行审计,并且实际控制人的政治身份级别越高,越倾向于选择"十大"会计师事务所。
Political status of private entrepreneurs has a significant impact on business activities of enterprises,and can affect auditor choice decision,too.By using data of private enterprises listed companies in Shenzhen and Shanghai Stock Exchange during the period from 2006 to 2009,the paper examines the relationship between political status of private entrepreneurs and auditor choice.The empirical results indicate that political status of private entrepreneurs increases significantly the probability of private listed companies in selecting big 10 CPA firms,and the higher the level of political status is,the higher probability of private listed companies is in selecting big 10 CPA firms.
出处
《审计与经济研究》
CSSCI
北大核心
2011年第2期39-46,共8页
Journal of Audit & Economics
关键词
民营企业
政治身份
信号传递
审计师选择
上市公司
private enterprises
political status
signal transmission
auditor choice
listed companies
