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1、中國上市公司審計(jì)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
