摘要
以我国A股具有机构持股的上市公司2007年～2012年的数据为样本，利用logistic模型考察机构持股对审计师选择的影响。结果表明：机构持股比例越高，公司越有可能聘请四大进行年报审计。进一步的研究发现：机构持股的国有公司更有可能选择四大，机构持股比例对审计师选择的影响在非国有公司并不显著，不同类型机构持股的公司在选择审计师时差异很大。
This paper systematically investigates the relationship between institutional ownership and audi- tor choice by utilizing the data of listed firms with institutional ownership in A-stock market from 2007 to 2012 and the logistic model. The result shows that the firms are more likely to employ big4 audit firms when the proportion of institutional ownership is high. By considering different property rights, the state-owned firms with institutional ownership are more likely to choose big4 accounting firms, but the effect of institu- tional ownership on auditor choice is not significant in non-state-owned firms. Besides, the effect of different types of institution on auditor choice is significantly different.
出处
《广东财经大学学报》
CSSCI
北大核心
2014年第1期81-89,共9页
Journal of Guangdong University of Finance & Economics
关键词
审计师选择
机构持股
产权性质
机构类型
institutional ownership
auditor choice
property right
types of institution
