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	政治联系、审计师选择的“地缘”偏好与审计意见——基于国有上市公司的经验证据; Political Connections,Regional Preference of Audit Choice and Audit Opinions——Evidence from Chinese state-owned listed companies
	杜兴强 ; 周泽将 ; 杜颖洁
	2011
关键词	政治联系 审计师选择 地缘偏好 审计意见 国有上市公司 political connections regional preference auditor choice audit opinions state-owned listed companies
英文摘要	政治联系是中国资本市场上市公司的普遍现象,对审计行为产生着重要的影响。本文手工搜集了国有上市公司2004—2008年关键高管的政治联系数据,实证研究了政治联系对审计师选择的“地缘偏好“和审计意见的影响。研究结果表明:政治联系的国有上市公司显著地倾向于选择“本地小所“、具有“地缘偏好“性,且该结论主要适用于地方国有上市公司。对于既定的盈余质量,政治联系的国有上市公司获得“非标“审计意见的概率显著地更低。; As an universal phenomenon in listed companies of Chinese capital markets,political connections have vital influence on auditing behavior.The paper manually collects political connections data of key top managers including presidents and directors in state-owned listed companies from 2004 to 2008,and empirically studies the relation between political connections and regional preference phenomenon of auditor choice and audit opinions.The results show that politically connected state-owned listed companies significantly prefer to choose regional small CPA firms,and politically connected state-owned listed companies controlled by local governments have more regional preference.For defined earnings quality,politically connected state-owned listed companies have lower probability of receiving unqualified audit opinions than others.; 国家自然科学基金项目(71072053);福建省社会科学重点项目(2010A012);中央高校基本科研业务费专项资金(2010221021);“教育部博士研究生学术新人奖”的资助
语种	zh_CN
内容类型	期刊论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/102772]
专题	管理学院－已发表论文
推荐引用方式 GB/T 7714	杜兴强,周泽将,杜颖洁. 政治联系、审计师选择的“地缘”偏好与审计意见——基于国有上市公司的经验证据, Political Connections,Regional Preference of Audit Choice and Audit Opinions——Evidence from Chinese state-owned listed companies[J],2011.
APA	杜兴强,周泽将,&杜颖洁.(2011).政治联系、审计师选择的“地缘”偏好与审计意见——基于国有上市公司的经验证据..
MLA	杜兴强,et al."政治联系、审计师选择的“地缘”偏好与审计意见——基于国有上市公司的经验证据".(2011).

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