外资持股、制度环境与审计质量

发布时间：2018-02-09 06:36

本文关键词： 外资持股审计质量制度环境信息披露　出处：《审计研究》2017年04期 　论文类型：期刊论文

【摘要】：本文利用2007~2015年我国上市公司数据,研究了外资持股的上市公司能否利用高质量的外部审计提高公司信息披露质量。结果表明,具有外资持股的上市公司更倾向于聘请国际"四大",所聘事务所也会更多地由国内所变更为国际"四大"。进一步,本文研究结果表明外资持股的企业审计费用更高。但是,企业的政治联系减弱了外资持股与选择国际"四大"以及审计收费之间的关系。最后,本文研究发现具有外资持股的企业更容易获得标准审计意见,说明外资持股的企业可以有效改善信息披露质量。本文揭示了外资持股的企业改善信息披露质量的内在途径,对于利用外资和混合所有制改革具有重要意义。
[Abstract]:Based on the data of China's listed companies from 2007 to 2015, this paper studies whether the foreign-owned listed companies can improve the quality of information disclosure by using high-quality external audit. The listed companies with foreign ownership tend to hire the international "Big four", and the firms will be changed from domestic to international "Big four". Further, the results of this study show that the audit costs of foreign-owned companies are higher. The political connection of enterprises weakens the relationship between foreign ownership and the choice of international "big four" and audit fees. Finally, this paper finds that enterprises with foreign ownership are more likely to obtain standard audit opinions. This paper reveals the internal ways of improving the quality of information disclosure of foreign-owned enterprises, which is of great significance to the reform of foreign capital and mixed ownership.
【作者单位】：西南财经大学会计学院;
【基金】：教育部规划基金(项目编号:16XJA630001) 中央高校基本科研项目基金(项目编号:JBK1707014)的资助
【分类号】：F239.4;F832.51;F832.6

【相似文献】