审计师特征与商业银行贷款损失准备——基于中国城市商业银行的实证研究

发布时间：2018-04-26 10:37

本文选题：城市商业银行 + 会计师事务所　；参考：《审计研究》2015年04期

【摘要】：文章分析我国城市商业银行的审计师选择对其计提贷款损失准备的影响。实证研究发现,"四大"事务所审计的城市商业银行计提的贷款损失准备更高;由于信息效应的作用,本地事务所审计的城市商业银行计提的贷款损失准备更高;但是这种效应主要体现在"四大"所审计的城市商业银行中。上述结果表明,"四大"所发挥了较好的监督作用。进一步的研究发现,城市商业银行的第一大股东持股比例越高,越倾向选择"四大"所审计。相比非国有城市商业银行,国有城市商业银行更倾向选择小所。如果同时考虑事务所是否为"四大"所和本地所,则城市商业银行第一大股东的持股比例越高,越倾向于选择异地"四大"所审计。相比非国有城市商业银行,国有城市商业银行更不可能聘请异地"四大"所审计。
[Abstract]:This paper analyzes the influence of auditor selection on the preparation of loan loss in city commercial banks. The empirical study shows that the city commercial banks audited by the "four" firms are more prepared for loan losses, and that the city commercial banks audited by local firms are more prepared for loan losses due to the effect of information. However, this effect is mainly reflected in the city commercial banks audited by the four major banks. The above results show that the "four big" play a better role in supervision. Further research shows that the higher the proportion of the largest shareholders in the city commercial banks is, the more inclined they are to choose the "Big four" audit. Compared with non-state-owned city commercial banks, state-owned city commercial banks tend to choose small places. If we consider whether the firm is a "big four" or a local one, the higher the shareholding ratio of the largest shareholder in a city commercial bank is, the more inclined it is to choose the "four major" audit firms in different places. Compared with non-state-owned city commercial banks, state-owned city commercial banks are less likely to hire foreign "big four" audit firms.
【作者单位】：对外经济贸易大学国际财务与会计研究中心;中央财经大学会计学院;
【基金】：国家自然科学基金项目(项目批准号:71102077;71302131;71472042) 北京市教育委员会共建项目北京市会计类专业群(改革试点)建设项目教育部人文社科规划基金项目(项目批准号:14YJA630097)阶段性研究成果
【分类号】：F239.65

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