資源描述：
《中國上市公司審計師變更影響因素分析（analysis of influencing factors of auditor change in chinese listed companies）》由會員上傳分享，免費在線閱讀，更多相關(guān)內(nèi)容在教育資源-天天文庫。
1、中國上市公司審計師變更影響因素分析（AnalysisofinfluencingfactorsofauditorchangeinChineseListedCompanies）Abstract:intheChineseinfluencefactorsofauditorchangesinthegradeoftheoffice,theauditopinionandplaytheimportantroleoffinancialdistress,listedcompaniesgenerallytendtochooseamoresenioraccountantd
2、ifference;wasissuedbythenon-standardauditopinionofthelistedcompany,inthefinancialdistressoflistedcompaniestendtochangeaccountingfirm.Keywords:auditorchange;auditopinion;auditorlevelCLCnumber:F239.0,documentidentificationcode:A,articlenumber:1003-3890(2010)09-0035-06Atthebeginn
3、ingoftwenty-firstCentury,thebankruptcyofEnronCorp,andSarbanesAndersenbankruptcylaw,aseriesofthischainofeventsintheinternationalsecuritiesmarketandaudittheacademiccircleisnotasmallbillows,makepeopleonthelistedcompanyaccountingscandalsandtheauditorchangeandauditopinionshoppingpr
4、oblemssuchasattentioncontinuestoheatup.AboutthechangeofaccountingfirmChinaphenomenoninthesecuritiesmarketaremoreandmore,asoftheendof2008,involvingatotalchangeaccountingfirmsofdifferenttypeshasbeenmorethan1300casestoChineseShanghaitwocity,thephenomenonhascausedtheacademiccircle
5、sandgovernmentdepartments,marketsupervisiondepartments,newsagenciesandthepublicwidespreadattentionandheightpayattentionto.Basedontheresultsofthisstudyathomeandabroad,combinedwiththeChineseauditmarketandthecharacteristicsofthelistedcompanies,in20072008,thetwocitiesofShenzhenand
6、ShanghaiA-sharelistedcompaniesasAsample,LogisticregressionmodelswereconstructedtostudythefactorsaffectingChinaauditorswitches.I.literaturereview(1)literaturereviewabroad;Inthestudyofthefactorsaffectingauditorchange,developedcountriesstartedearlierandhadahistoryofseveraldecades
7、.Theirresearchfieldswererelativelyextensive,andtheirresearchresultswererelativelyfruitful.Forexample,intheauditopinion,ChowandRice(1982)[1],KrishnanandStephens(1995)[2]studyfoundthattherewasapositivecorrelationbetweenauditopinionandauditorchangechangebeforetheoccurrenceofthefi
8、scalyear.Lennox[3](2000)proposedatestofmotivationofopinionsho
