| 政治关联、审计需求与会计信息质量——基于我国上市公司的经验证据 |
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| 引用本文： | 黄新建,张会,饶茜. 政治关联、审计需求与会计信息质量——基于我国上市公司的经验证据[J]. 技术经济, 2011, 0(4): 118-121 |
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| 作者姓名： | 黄新建 张会 饶茜 |
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| 作者单位： | 重庆大学经济与工商管理学院 |
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| 基金项目： | 教育部人文社会科学研究青年基金项目(10YJC790103) |
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| 摘 要： | 以2005—2008年在我国沪深两市的民营上市公司为样本,实证分析了上市公司的政治关系、会计信息质量与审计需求之间的相互关系。研究结果显示,有政治关系的上市公司更倾向于选择低水平的审计师,而选择低质量外部审计服务的上市公司的会计信息质量也更低。
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| 关 键 词： | 政治关联 审计需求 会计信息质量 盈余管理 |
Political Connection,Audit Requirement and Quality of Accounting Information:Empirical Evidence from Chinese Listed Companies |
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| Huang Xinjian,Zhang Hui,Rao Xi. Political Connection,Audit Requirement and Quality of Accounting Information:Empirical Evidence from Chinese Listed Companies[J]. Technology Economics, 2011, 0(4): 118-121 |
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| Authors: | Huang Xinjian Zhang Hui Rao Xi |
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| Affiliation: | (College of Economics and Business Administration,Chongqing University,Chongqing 400044,China) |
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| Abstract: | Using the Chinese private enterprises listed in Shanghai and Shenzhen Stock Exchange during 2005-2008 as the research example,this paper studies empirically the relationship among political connection,audit requirement and the quality of accounting information.The results show that the listed companies with political connection prefer to auditors with low level,and they often correspond to a low quality of accounting information. |
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| Keywords: | political connection audit requirement quality of accounting information earning management |
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