地区环境、政治关联与审计师选择——来自中国民营上市公司的经验证据

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。

Regional Environment , Political Connections and The Auditor Selection:Empirical Evidence from Chinese Private Listed Companies

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 th...