政治关联建立方式与会计师事务所的选择——来自中国IPO前民营化上市公司的经验证据

Political Connection Methods and Accounting Firm Selection: An Evidence from Chinese Listed Companies Privatized before IPO

以2008年～2011年在中国上市的IPO前已经民营化的公司为样本，探究民营企业两种政治关联建立方式与会计师事务所选择之间的关系。结果表明：通过实际控制人取得政治身份的方式建立政治关联的民营上市公司更倾向于选择较大规模的会计师事务所；通过聘请具有政治背景的高层管理者建立政治关联的民营上市公司更倾向于选择“非十大”会计师事务所。

Based on the data of listed companies privatized before IPO during the period from 2008 to 2011 in China, this paper explores the relationship between the different methods of political connection of private enterprises and their accounting firm selection. The empirical results show that the private listed com- panies which have established political connection through the way of achieving political status by ultimate controlling owners tend to choose accounting firms of large scale; the ones which have established political connection through the way of hiring the top managers owning political background are more likely to select ＂non-big 10＂ accounting firms.