政治联系、新法律实施与国际四大的审计策略

发布时间：2018-07-18 14:36

【摘要】：利用我国上市公司1998~2008的数据,研究了政治联系、新法律实施对国际四大所采取的审计策略的影响。研究发现,在新证券法、公司法等实施之前,国际四大对具有政治联系的客户采取了更为宽松的审计策略,但在新法律实施之后,国际四大没有对具有政治联系的客户采取更为宽松的审计策略;在新法律实施之前,客户的政治联系越强,国际四大采取的审计策略越宽松,但在新法律实施之后,客户的政治联系强度没有对国际四大的审计策略产生明显的影响;国际四大所采取的审计策略表现出一致性,没有显著的事务所个体性差异。这些发现有助于理解我国的制度变迁对国际四大审计行为的渐进影响。
[Abstract]:Based on the data of China's listed companies in 1998 / 2008, this paper studies the influence of political contacts and the implementation of new laws on the audit strategies adopted by the four major international corporations. The study found that before the implementation of the new securities law and company law, the four major international corporations adopted a more relaxed audit strategy for customers with political connections, but after the implementation of the new law, The four international companies have not adopted a more lenient audit strategy for clients with political connections. The stronger the political ties of customers before the implementation of the new law, the more relaxed the audit strategies adopted by the four major international organizations, but after the implementation of the new law, The strength of the client's political connection has no obvious influence on the audit strategies of the four major international firms, and the audit strategies adopted by the four major firms are consistent, and there is no significant difference between them. These findings help to understand the gradual impact of China's institutional changes on the four international audit practices.
【作者单位】：四川大学商学院;华中科技大学管理学院;
【基金】：国家自然科学基金海外及港澳学者合作研究基金项目(71328201);国家自然科学基金面上项目(71172206)
【分类号】：D922.291.91;D922.287;F239.4

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