独立董事海外背景与国际四大审计师聘请——基于认知观的视角
发布时间：2018-10-07 20:45
【摘要】：本文分析了董事的海外背景对中国上市公司审计师选择的影响。研究发现,当公司的独立董事具有海外背景时,公司更可能聘请国际四大进行审计。进一步分析表明,董事曾处国家的四大市场份额越高,则公司聘请国际四大的可能性越大。此外,董事海外工作和留学经历的影响要强于董事海外访问经历。最后,若公司所在省份有四大分所,则董事海外背景对国际四大聘请的影响减弱。本文从认知观角度对上述现象提出了一个解释。
[Abstract]:This paper analyzes the influence of directors' overseas background on auditor selection of Chinese listed companies. The study found that when an independent director has an overseas background, companies are more likely to hire the Big four to conduct audits. Further analysis shows that the higher the market share of the four countries, the more likely the company is to employ the international four. In addition, the influence of directors' overseas work and study experience is stronger than that of directors' overseas visits. Finally, if the company has four major branches in the provinces, the influence of the directors' overseas background on the international big four is weakened. This paper presents an explanation of these phenomena from the perspective of cognition.
【作者单位】： 中国人民大学商学院;国网能源研究院财会与审计研究所;
【分类号】：F239.4;F271
本文编号：2255614
[Abstract]:This paper analyzes the influence of directors' overseas background on auditor selection of Chinese listed companies. The study found that when an independent director has an overseas background, companies are more likely to hire the Big four to conduct audits. Further analysis shows that the higher the market share of the four countries, the more likely the company is to employ the international four. In addition, the influence of directors' overseas work and study experience is stronger than that of directors' overseas visits. Finally, if the company has four major branches in the provinces, the influence of the directors' overseas background on the international big four is weakened. This paper presents an explanation of these phenomena from the perspective of cognition.
【作者单位】： 中国人民大学商学院;国网能源研究院财会与审计研究所;
【分类号】：F239.4;F271
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