股权结构治理结构与审计师选聘--2002年深圳股市的实证检验

笔者等以2002年深圳股市的484家上市公司为样本，考察了大股东控制的公司审计师的选择行为，以及公司治理结构是否能够遏制大股东的偏好。结果发现，第一大股东持股比例越大，越不会聘请国际“四大”会计师事务所的境内合作所；但是，如果第一大股东是外资股，他们更可能聘请国际“四大”会计师事务所的境内合作所。

Stock Right Structure, Governance Structure and Employment of Auditors--A practical study of 2002' Shenzhen Stock Market

Taking 484 corporations listed on Shenzhen Stock Exchange in 2002 as samples, the paper studies how big shareholders controlled the choice of corporate auditors and whether corporate governance could restrain the preference of big shareholders. The paper concludes that the more shares the first big shareholder holds, the more unlikely he is to employ Sino-foreign cooperative office of the top 4 accounting corporations in the world; however, if most of the shares are controlled by foreigners, the shareholder are more likely to employ Sino-foreign cooperative office of the top 4 accounting corporations.