摘要
以2005年—2008年的民营企业为样本,实证分析地区环境、政治关系与企业审计需求之间的相互关系后发现,在市场环境差的地区,企业更倾向于选择低质量的审计师、更有动机寻求政治关系,并且在审计师选择上,政治关联与地区环境有着相互替代的作用;而有政治关系的企业更倾向于选择低质量的审计师,选择低质量审计师的企业往往对应着更大程度的盈余管理。研究结果不仅丰富了政治关联的文献,而且对我国法制化建设有一定的启示。
Based on the data of Chinese listed private enterprises from 2005 to 2008,we study the relationship between environmental,political connections and the audit requirements.The results showed that,in the areas of poor market environment,companies tend to choose low-quality auditors and are more motivated to seek political connections,when choosing the auditor,political connection and the regional environment can be an alternative.We also find that politically connected firms prefer low-quality auditors,and they often correspond to a greater degree of earnings management.The results of this study not only enriches the literature of political association,but also has some inspiration for the legal construction in China.
出处
《审计与经济研究》
CSSCI
北大核心
2011年第3期44-52,共9页
Journal of Audit & Economics
基金
教育部人文社会科学研究青年基金项目(10YJC790103)
重庆大学人文社科基金项目(CDSK2006-25)
中央高校基本科研业务费资助项目(CDJSK11064)
关键词
地区环境
政治关联
审计师选择
民营上市公司
regional environment
political connections
auditor selection
private listed companies
