政治关联、审计需求与会计信息质量——基于我国上市公司的经验证据

Political Connection,Audit Requirement and Quality of Accounting Information:Empirical Evidence from Chinese Listed Companies

以2005—2008年在我国沪深两市的民营上市公司为样本,实证分析了上市公司的政治关系、会计信息质量与审计需求之间的相互关系。研究结果显示,有政治关系的上市公司更倾向于选择低水平的审计师,而选择低质量外部审计服务的上市公司的会计信息质量也更低。

Using the Chinese private enterprises listed in Shanghai and Shenzhen Stock Exchange during 2005-2008 as the research example,this paper studies empirically the relationship among political connection,audit requirement and the quality of accounting information.The results show that the listed companies with political connection prefer to auditors with low level,and they often correspond to a low quality of accounting information.