董事会特征与审计师选择——基于中国上市公司2002-2003年数据的研究

利用我国2002~2003年上市公司的数据,检验了董事会的规模、独立性(独立董事比重、两职分离)、勤勉性以及是否设立审计委员会等特征与审计师选择之间的关系。结果表明,董事会开会频率与选择大事务所的可能性之间存在显著的正向关系,而与选择"四大"的可能性之间呈倒U形关系;是否设立审计委员会与选择大事务所的可能性之间存在显著的正向关系,与是否选择"四大"之间则没有显著关系。本文没有发现董事会的独立性、规模与审计师选择之间存在显著关系的证据。

Board Characteristics and Choice of Auditors——Based on Chinese Listed Companies' Data between 2000-2003

This paper tests the relationship between board characteristics(size, independence,diligence and the existence audit committee) and the choice of auditor.The authors find that the meet frequency of the board of directors and the existence of audit committee are positively related with the likelihood of employing big audit firms.There's a upside down U relationship between the meet frequency of the board of directors and choice of "big four".However,the authors do not find a significant association between the size,independence of the board and the choice of auditors.