审计师选择的协同效应与范围经济假说——基于我国跨市场上市公司审计师选择行为的研究

Synergy Effect and Scope Economy Hypothesis of Auditor Selection——Study on the Auditor Selection of Cross-listed Companies

以我国上市公司聘请“四大”对A股报表进行审计作为研究的切入点,通过观察,发现跨市场上市公司比纯A股上市公司更倾向于聘请“四大”进行审计。为此,我们结合我国跨市场上市公司特殊的市场环境和两次审计制度,对跨市场上市公司的审计师选择进行研究,提出协同效应和范围经济假说,并进行实证检验。实证结果表明,跨市场上市公司选择“四大”对其境内A股报表进行审计,要受到其在境外选择“四大”审计师的影响。

In the paper, we give a question why the Chinese companies hsted in A- share market have their home financial statements audited by Big4. We find that most companies select .Big4 actively are cross - listed companies. Then we change our question into why cross - hst- ed companies are more inclined to select Big4 to audit their home financial statements than purely domestic listed firms. In order to answer it, we analyze special market environments and duplicate auditing system faced by cross- listed companies, we give an explanation of synergy and scope economy hypothesis, Our empirical evidences show the domestic auditor selection of Big4 of cross - listed companies will be influenced by abroad auditor selection of Big4.