论文部分内容阅读
独立审计作为一种外部监督机制,能够提高会计信息质量,缓解委托—代理问题与利益冲突,从而实现企业各方利益相关者的利益最大化。高质量的独立审计能够帮助企业更好地实现财务管理目标。本文以2010—2015年我国沪深两市A股的上市公司为样本,探究企业财务绩效对企业审计师选择行为的影响。研究结果表明,企业的财务绩效越好,企业越倾向于选择能够提供高质量审计服务的国际“四大”会计师事务所,也越愿意为此支付较高的审计费用。
As an external oversight mechanism, independent auditing can improve the quality of accounting information, ease the principal-agent problem and conflict of interest so as to maximize the interests of all stakeholders in the enterprise. High-quality, independent audits can help businesses better meet their financial management goals. This article takes the 2010-2015 A-share listed companies in Shanghai and Shenzhen Stock Market as a sample to explore the impact of corporate financial performance on the choice of corporate auditors. The results show that the better the financial performance of enterprises, the more the enterprises choose the international “Big Four” accounting firms that can provide high-quality audit services, and the more they are willing to pay higher audit fees.