股权代理问题与高质量审计需求研究综述

本文对股权代理问题与高质量审计需求的研究进行了综述,结果表明,国外研究发现股权代理问题影响了审计需求,股权代理问题越高的公司,更倾向于聘请高质量审计师,而我国的研究刚刚起步并存在不足。本文认为,未来的研究重点在于研究高质量审计师的替代变量;控股股东的掏空行为是否影响其审计师的选择等方面。

Summary Research on Stock Rights Agency and Audit Demand of High Quality

This paper summarizes the researches on stock rights agency and audit demand of high quality,the results shows that abroad researches finds that the stock rights agency has affected the audit demand,companies which have high stock rights agency prefer to engaging auditors of high quality.But the same researches in our country has just started and exists some deficiencies.The authors considers that the research priorities are studying the substitution variable of high quality auditors,and whether the undercutting actions of controlling shareholders will affect the their choice of auditors.