| 中国IPO市场审计师选择主要影响因素的实证分析 |
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| 引用本文： | 何晓东,余玉苗.中国IPO市场审计师选择主要影响因素的实证分析[J].财会通讯,2008(1):47-49. |
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| 作者姓名： | 何晓东 余玉苗 |
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| 作者单位： | [1]北京大学光华管理学院博士后流动站,北京100871 [2]武汉大学经济与管理学院,湖北武汉430072 |
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| 摘 要： | 本文基于我国2002年至2004年的首次公开发行（IPO）市场，以经济租理论，规模经济理论，信号传递理论，代理成本理论和保险角色理论为指导，提出影响我国IPO公司审计师选择的主要因素。通过实证分析，认识我国IPO市场审计师供给和需求的关系及其发展规律，并针对我国IPO市场审计师服务的现状，提出引导市场增加对高质量审计需求的方法和激励事务所自愿创立声誉的建议。
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| 关 键 词： | IPO 审计师选择 信息不对称 |
Empirical Analysis of the Main Factors about the Selection of Auditors in China's IPO Market |
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| He Xiaodong Yu Yumiao.Empirical Analysis of the Main Factors about the Selection of Auditors in China''s IPO Market[J].Communication of Finance and Accounting,2008(1):47-49. |
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| Authors: | He Xiaodong Yu Yumiao |
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| Institution: | He Xiaodong Yu Yumiao (Post-doctoral Flow Station of Guanghua Management School,Beijing University,Beijing 100871) (Economics , Management School,Wuhan University,Wuhan,Hubei 430072) |
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| Abstract: | This article bases on the background of the Chinese Initial Public Offerings (IPO) market from 2002 to 2004. Under the guidance of economic rents theory, theory of scale economies, signal theory, principal-agent theory and insurance theory, we put forward the main factors which influence the selection of auditors.The result of empirical test helps us aggravate the understanding of rule of the connection between the supply of high quality audit and the demand for high quality audit in IPO market. According t... |
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| Keywords: | IPO Selection of auditors Information asymmetry |
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