公司治理对上市公司审计师变更影响的实证分析

Empirical Analysis on Impact of Corporate Governance on Auditor Change in A-share Listed Companies of China

对审计师变更原因以及公司治理对审计师变更影响的国内外研究文献进行了梳理。以我国沪深A股上市公司为研究样本,综合运用统计检验和Logistic分析方法,实证检验了公司治理评价体系的6个维度、15个指标对上市公司审计师变更的影响。结果表明:公司治理对审计师变更的影响显著;其中,第一大股东持股比例、独立董事比例、董事会会议次数与审计师变更显著负相关,是否发生诉讼仲裁事项、信息披露是否充分与审计师变更显著正相关。

This paper reviews the research literature on the reason of auditor change and the impact of corporate governance on auditor change in A-share listed companies of China. Then selecting A-share listed companies as the research sample, it uses the methods of statistical test and Logistic regression analysis to explore how the 15 indicators in Nankai University Evaluation System affect the auditor change. The results show as follows： the largest proportion of shareholding,the proportion of independent directors and board meeting have significant negative correla- tions with auditor change;full disclosure,litigation and arbitration have significant positive correlations with auditor change.