上市公司会计师事务所选择的影响因素分析——基于2004～2006年的数据-会计学专业论文.docxVIP

浙江人学硕+学位论文 浙江人学硕+学位论文 上市公司会计师事务所选择的影响冈素分析 Abstract Since the restoration of audit system，China’S audit industry has got a great development．In particular the establishment of the capital market in 1 990s，provided a stage for certified public accountant to display their ability．The audit research in this area has also been the concern of many scholars．But，SO far，the studies have focused on the supply side—the accounting firm study，and the demand side of the audit·listed companies on how to choose the accounting firm study inadequate，and our audit the market is still very immature in a buyer’S market．Therefore，this paper will examine listed companies on auditor choice，using 2004 to 2006 years of data， analysis of the corporate governance structure of listed companies and the institutional environment how to influence its choice． Based on this，we described the related theories about audit demand，summed up the audit demand measurement methods．On the corporate govemance structure，and the environment in the relevant literature has been reviewed，we established corporate govemance structure，institutions environment variables．A listed company’S audit choice as the explained variable set up seven variables about the corporate governance structure and institutions environment， respectively,the nature of companys controlling shareholder，the largest shareholder equity ratio，the second to fifth largest proportion of the shareholding，the proportion of independent directors，the number of board of directors meeting，the audit committee established and the manet index． Meanwhile，the listed companys assets，ROE，growth in the main business，and its industries are chosen as control variables．The study is based on a sample of all only in the A-share list company besides financial companies；use the data from 2004 to 2006 for the Logistic regression analysis．The analysis results showed that：the listed companies’audit choice were significantly related to the n