我国IPO公司审计师选择行为影响因素的实证研究.docVIP

汕头大学硕士研究生毕业论文  我国 IPO 公司审计师选择行为影响因素的实证研究  Abstract Independent audit is used as a mechanism to reduce agency costs, agency conflicts underdifferent company are different, their needs for high-quality audit are different, the greater the agency costs, the stronger the motivation of companies to choose high--quality audit. A large number of western studies have shown that high quality audit can effectively reduce the agency costs. However, western scholar’s research is based on perfect capital market, those theory whether suitable for the emerging market countries is worthy of furthers tudy. This paper is on the perspective of three levels of agency conflict and ultimately control, studying IPOs choice of auditor behavior. After the study of 1291 Chinese IPO firms in this article, we found the size of firms that has positive relationship with the choice of big auditing firms. Compared to the absolute control of state-owned companies, non-state holding companies have more incentive to hire high-quality external auditor. However，the explanation power of the preceding research with the background of U.K. and U.S.is insufficient, IPO firms’s demand for high-quality audit is still not strong. The author does not find evidence that there are significant relationship between other indicators (GIF and HERF) and the choice of auditors. Keywords: IPO firms; high-quality audit; agency cost II 汕头大学硕士研究生毕业论文  我国 IPO 公司审计师选择行为影响因素的实证研究  目录 摘要........................................................................ I Abstract................................................................... II 目录...................................................................... III  第一章 引  言.............................................................. 1  1.1 研究背景与研究意义................................................... 1 1.1.1 研究背景 ....................................................... 1 1.1.2 研究意义 ....................................................... 2 1.2 本文的创新点....................